The net income reported on the income statement for the current year was $120,700. Depreciation recorded on store equipment for the year amounted to $19,900. 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 $48,520 $44,150 Accounts receivable (net) 34,790 32,630 Merchandise inventory 47,500 49,670 Prepaid expenses 5,340 4,190 Accounts payable (merchandise creditors) 45,460 41,770 Wages payable 24,840 27,280 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 operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: