The net income reported on the income statement for the current year was $115,700. Depreciation recorded on store equipment for the year amounted to $19,100. 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 $45,700 $41,590 Accounts receivable (net) 32,770 30,740 Merchandise inventory 44,740 46,790 Prepaid expenses 5,030 3,950 Accounts payable (merchandise creditors) 42,820 39,340 Wages payable 23,400 25,700 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: Net cash flow from operating activities $