The net income reported on the income statement for the current year was $305,000. Depreciation recorded on equipment and a building amounted to $91,200 for th 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 $83,270 $88,270 Accounts receivable (net) 105,590 108,930 Inventories 208,180 187,660 Prepaid expenses 11,570 12,450 Accounts payable (merchandise creditors) Salaries payable 93,010 98,510 13,410 12,270 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: