The net income reported on the income statement for the current year was $378,000. Depreciation recorded on equipment and a building amounted to $112,500 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 $100,800 $107,100 Accounts receivable (net) $127,800 $132,120 Inventories $252,000 $227,700 Prepaid expenses $14,040 $15,120 Accounts payable (merchandise creditors)$112,680 $119,520 Salaries payable $16,200 $14,850 Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method