The net income reported on the income statement for the current year was $132,200. Depreciation recorded on store equipment for the year amounted to $21,800. 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 $52,220 $48,040 Accounts receivable (net) 37,440 35,500 Merchandise inventory 51,120 54,050 Prepaid expenses 5,740 4,560 Accounts payable (merchandise creditors) 48,930 45,450 Wages payable 26,740 29,690 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: 0000 0 0