The net income reported on the income statement for the current year was $323,000. Depreciation recorded on equipment and a building amounted to $90,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Cash $89,700 Beginning of Year $95,670 119,220 194,630 Accounts receivable (not) 111,690 Inventories 226,850 12,730 14,220 Prepaid expenses Accounts payable (merchandise creditors) Salaries payable 96,000 103,120 15,630 13,010 Required: A. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outfiows, cash payments, decreases in cash and for any adjustments, if required. B. If the direct method had been used, would the net cash flow from operating activities have been the same