The net income reported on the income statement for the current year was $301,100. Depreciation recorded on equipment and a bullding amounted to $90,000 for the year. Balances of the current asset and current liability accounts at the beoinning and end of the year are as follows: 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 outtlowis, cash payments, decreases in cash, or any negative adjustments b. If the direct method had been used, would the net cash flow from operating activities have been the samme