Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below. Selected Balance Sheet Accounts Prior Year Current Year Accounts Receivable $24,800 $17,000 Inventories 34,000 37,400 Prepaid Rent 2,400 0 Accounts Payable 19,400 25,200 Salaries and Wages Payable 4,800 7,200 Income Statement Sales Revenue $510,000 Expenses : Cost of Goods Sold 292,000 Depreciation 34,000 Expense Salaries Expense 51,000 Rent Expense 20,400 Insurance Expense 20,400 Interest Expense 18,700 Utilities Expense 17,000 Net Income $ 56,500 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Enter any deductions and cash outflows as a negative value.) Pioneer Industries Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to net cash provided by operating activities: Accumulated Depreciation Buildings Changes in current assets and current liabilities: 0