The net income reported on the income statement for the current year was $289,700. Depreciation recorded on equipment and a building amounted to $86,600 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End Beginning of Year. of Year Cash $74,740 $77,730 Accounts receivable (net) 94,770 95,920 Inventories 186,850 165,250 Prepaid expenses 10,390 10,960 Accounts payable (merchandise creditors) 83,480 86,750 Salaries payable 12,030 10,800 a. Prepare the Cash Flows from (used for) 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 (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: 00000