The income statement disclosed the following items for the year:

The changes in the current asset and liability accounts for the year are as follows:

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 $($partial$)$

Line Item Description

Cash flows from $($used for$)$ operatingactivities:

Adjustments to reconcile net incometo net cash flows from $($used for$)$ operating activities:

Gain on disposal of equipment

Changes in current operating assetsand liabilities:

Amount Amount