The net income reported on the income statement for the current year was $323,000. Depreciation recorded on equipment and a building amounted to $90,060 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 $89,700 111,690 226,850 12,730 96,000 Beginning of Year Cash Accounts receivable (net) Inventories Prepaid expenses Accounts payable (merchandise creditors) Salaries payable $95,670 119,220 194,630 14,220 103,120 13,010 15,630 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 outflows, cash payments, decreases in cash and for any adjustments, if required. B. If the direct method had been used, would the net cash fiow from operating activities have been the same