The accounting records of South West Corporation reveal the following: (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 West Corporation. Explain. Operating cash flow is as shown by the cash flows from operating activities. Data table Net income $ 42,000 Depreciation expense $ 7,000 Collection of dividend revenue 7,900 Increase in current liabilities 21,000 Payment of interest 11,000 Increase in current assets Sales revenue 185,000 other than cash 29,000 Loss on sale of land 27,000 Payment of dividends 7,800 Acquisition of land with cash 39,000 Payment of income tax 14,000 Print Done