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 $19,900 Inventories 27,000 Prepaid Rent 1,700 Accounts Payable 15,200 Salaries and Wages Payable 3,400 Current Year $13,500 29,700 19,600 5,100 $405,000 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 236,000 27,000 40,500 16,200 16,200 14,850 13,500 $ 40,750 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 reconcilo net income to net cash provided by operating activities: Changes in current assets and current liabilities: $ 0