The net income reported on the income statement for the current year was $122,700. Depreciation recorded on store equipment for the year amounted to $20,200. 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 550,180 545,660 Accounts receivable (net) 35,980 33,740 49,130 Merchandise inventory 51.370 Prepaid expenses 5,520 4.340 Accounts payable (merchandise creditors) 47,020 43,190 Wages payable 25,690 28,220 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: Net income 22,700V Adjustments to reconcile net income to net cash flow from operating activities 20,200 Changes in current operating assets and abilities Increase in accounts receivable 2,240 X Decrease in 2.240 v id Increase in 1,180 Increase in accounts 3830 ble Increase in 2,530 X Net cash flow from operating activities 150,440X