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 $15,000 Inventories 20,000 Prepaid Rent 1,000 Accounts Payable 11,000 Salaries and Wages Payable 2,000 Current Year $10,000 22,000 14,000 3,000 $300,000 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 180,000 20,000 30,000 12,000 12,000 11,000 10,000 $ 25,000 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 liabilities