Smart Cellular accountants have assembled the following data for the year ended April 30, 2024: (Click the icon to view the data.) Prepare Smart Cellular's statement of cash flows using the indirect method for the year ended April 30 , 2024. Assume beginning and ending Cash are $43,000 and $84,600, respectively. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.)