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 $15,700 $10,500 Inventories 21,800 23,100 Prepaid Rent 1,100 Accounts Payable 11,600 14,800 Salaries and Wages Payable 2,200 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.) 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: S 0