The changes in the current asset and liability accounts for the year are as follows This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Prepare the "Cash flows from (used for) operating activities" section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (pi Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities