The net income reported on the income statement for the current year was $434,100. Depreciation recorded on store equipment for the year amounted to $14,810. 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 $42,120 $37,180 Accounts receivable (net) 31,630 29,180 Merchandise inventory 38,660 43,310 Prepaid expenses 3,620 4,830 Accounts payable (merchandise creditors) 39,020 36,770 Wages payable 21,280 23,560 Required: A. Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required. B. Briefly explain why net cash flow from operating activities is different from net income