The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixed assets for the year was $24,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. Prepare the Cash flows from 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. Cash Accounts Receivable (net) Inventories Prepaid Expenses Accounts Payable (merchandise creditors) Cash Dividends Payable Salaries Payable End $65,000 70,000 86,000 4,000 Beginning $70,000 57,000 102,000 4,500 58,000 6,500 7,500 51,000 4,500 6,000 Cash Flows from Operating Activities Section Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilities: Decrease in accounts receivable (net)