The net income reported on the income statement for the current year was $305,900. Depreciation recorded on equipment and a building amounted to $91,500 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 Year Cash $80,450 $85,280 Accounts receivable (net) 102,010 105,240 Inventories 201,130 181,310 Prepaid expenses 11,180 12,020 Accounts payable (merchandise creditors) 89,860 95,170 Salaries payable 12,950 11,850 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: Net income Adjustments to reconcile net income to net cash flows from (used for) operating activities: