The net income reported on the income statement for the current year was $151,500. Depreciation recorded on store equipment for the year amounted to $25,000. 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 $51,810 $56,870 Accounts receivable (net) 44,320 42,030 Merchandise inventory 60,510 63.980 Prepaid expenses 6,800 5,400 Accounts payable (merchandise creditors) 57,920 53,800 Wages payable 31,650 35,150 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 rogative adjustments Statement of Cash Flows (partial) Cash flows from operating activities: 000 Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: