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 $20,60 Inventories 28,000 Prepaid Rent 1, see Accounts Payable 15,800 Salaries and wages Payable 3,688 Current Year $14,000 3e, see 20,400 5,40e $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 20,000 42,000 16,800 16,800 15,400 14,000 5.43,000 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 abilities