The net income reported on the income statement for the current year was $315,600. Depreciation recorded on equipment and a building amounted to $94,400 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: a. Prepare the "Cash flows from (used for) operating activities" section of the statemen of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments