The net income reported on the income statement for the current year was $297,600. Depreciation recorded on equipment and a building amounted to $89,000 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 $79,180 $74,700 94,720 Accounts receivable (net) 97,710 Inventories 186,750 168,340 11,160 10,380 Prepaid expenses Accounts payable (merchandise creditors) Salaries payable 83,440 88,360 12,030 11,010 a. Prepare the "Cash Flows from 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 flow from operating activities: Changes in current operating assets and liabilities: QI 111 Net cash flow from operating activities b. If the direct method had been used, would the net cash flow from operating activities have been the same