The income statement disclosed the following items for the year: Depreciation expense Gain on disposal of equipment Net income $35,900 20,930 292,800 The changes in the current asset and liability accounts for the year are as follows: Increase (Decrease) Accounts receivable $5,590 Inventory (3,180) Prepaid insurance (1,190) Accounts payable (3,790) Income taxes payable 1,190 Dividends payable 840 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 outflows, cash payments, decreases in cash, or any negative adjustments.