The net income reported on the income statement for the current year was $334,100. Depreciation recorded on equipment and a building amounted to $101,710 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: Accounts receivable (net) Inventories Prepaid expenses Accounts payable (merchandise creditors) Salaries payable End of Year $90,280 111,780 223,470 12,870 96,330 15,720 Beginning of Year $96.010 118,690 206,830 14,850 103,900 13,840 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 ist 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. W the direct method had been used, would the net cash flow from operating activities have been the same? 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. Statement of Cash Flows (partial) 1 Cash flows from operating activities: 5 Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: B. If the direct method had been used, would the net cash flow from operating activities have been the same