The income statement disclosed the following items for the current year: $36,000 Deprecation expense Gain on disposal of equipment Net Income 21,000 317,500 Balances of the noncash current asset and current liability accounts changed between December 31, last year, and December 31, this year, as follows: 3,200 1,200 Increase in accounts receivable $5,600 Decrease in inventory Decrease in prepaid insurance Decrease in accounts payable 3,800 Increase in income taxes payable 1,200 Increase in dividends payable Prepare the 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. 850 Operating Activities Section Operating Activities Section Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities