The net income reported on the income statement for the current year was $378,000. Depreciation recorded on equipment and a building amounted to $112,500 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; beginning of the year cash 100800; 107100 AR (net) 127800; 132120 Inventories 252000; 227700 Prepaid expense 14040; 15120 AP (merch creditors) 112680; 119520 Salaries payable 16200; 14850 Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate any cash outflows or negative amounts