The net income reported on the income statement for the current year was $210,000. Depreciation recorded on amount to $62,500 for the year. Balances of the current asset and current liabilities accounts at the beginning and end of the year are as follows equipment and a building Cash Accounts receivable (net) Inventories Prepaid expenses Accounts payable (merchandise creditors) Salaries payable End of Year $56,000 71,000 140,000 7,800 62,600 9,000 Beginning of Year $59,500 73,400 126,500 8,400 66,400 8,250 Required: 1. 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 out flows, cash payments, decreases in cash, or any negative adjustments