The net income reported on the income statement for the current year was $275,000. Depreciation recorded on fixed assets and amortization of patents for the year were $40,000 and $9,000, respectively. Gain on sale of equipment $10,000. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: Prepare the 2015 Cash Flows from Operating Activities section of the statement of cash flows using the indirect method