The net income reported on the income statement for the current year was $128,400. Depreciation recorded on store equipment for the year amounted to $21,200. 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 $51,870 $47,200 Accounts receivable (net) 37,190 34,880 Merchandise inventory 50,780 53,100 Prepaid expenses 5,710 4,480 Accounts payable (merchandise creditors) 48,600 44,650 Wages

Prepare the Cash Flows from (used for) 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.