The accounting records of South Central Corporation reveal the following: B (Click the icon to view the data table.) Read the requirements. Requirement 1. Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by (used for) operating activities: Net cash provided by (used for) operating activities Requirement 2. Evaluate the operating cash flow of South Central Corporation. Explain. Operating cash flow is as shown by the cash flows from operating activities. Data Table 12,000 25,000 Net income ...............$ Collection of dividend revenue .. Payment of interest..... Sales revenue............... Gain on sale of land Acquisition of land with cash ... 38,000 Depreciation expense ........$ 7,600 Decrease in current liabilities ... 14,000 Decrease in current assets 150,000 other than cash 26,000 Payment of dividends ......... 41,000 Payment of income tax ....... ......... 29,000 7,000 15,000