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 $20,600 Inventories 28,000 Prepaid Rent 1,800 Accounts Payable 15,800 Salaries and Wages Payable 3,600 Current Year $14,000 30,800 0 20,400 5,400 $420,000 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 244,000 28,000 42,000 16,800 16,800 15,400 14,000 $ 43,000 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