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Balances of the current asset and current liability accounts at the end and beginning of the year are as follows: End Beginning $73,000 Cash $ 62,000 75,000 60,000 47,000 37,000 Accounts receivable (net) Inventories Accounts payable (merchandise creditors) Salaries payable Sales (on account) Cost of goods sold Operating expenses other than depreciation 3,800 54,000 43,000 2,800 210,000 70,000 67,000 Use the direct method to prepare the cash flows from operating activities section of a statement of cash flows. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Operating Activities Section Cash flows from operating activities: Cash received from customers 197,000 X Cash payments for merchandise 71,000 Cash payments for operating expenses -67,000 Net cash flow from operating activities 59,000 X