The net income reported on the income statement for the current year was $148,700. Depreciation recorded on store equipment for the year amounted to $24,500. 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 Year Cash Accounts receivable (net) Inventories $58,1401 $52,910 41,690 39,100 56,920 59,520 Prepaid expenses 6,400 Accounts payable (merchandise creditors) Wages payable 54,480 29,770 5,030 50,050 32,700 a. 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 outflows, cash payments, decreases in cash, or any negative adjustments Statement of Cash Flows (partial) Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities Changes in current operating assets and Fabilities Net cash flow from operating activities 00000 0 0