Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below. Selected Balance Sheet Accounts Prior Year Accounts Receivable $15,700 Inventories 21,000 Prepaid Rent 1,100 Accounts Payable 11,600 Salaries and Wages Payable 2,200 Current Year $ 10,500 23, 100 0 14,800 3,300 $315,000 Income Statement Sales Revenue Expenses : Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 188,000 21,000 31,500 12,600 12,600 11,550 10,500 $ 27, 250 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 Adjustments to reconcile net income to net cash provided by operating activities: Changes in current assets and current liabilities