The net loss reflected on the income statement for the current year was $(305,000). Depreciation recorded on a building and equipment amount to $15,030 for the year. In addition, the income statement showed a gain of $4,000 from the sale of investments. Balances of the current asset and current liabilities accounts at the beginning and end of the year are as follows: Cash End of Year Beginning of Year 367,650 320,900 Accounts receivable (net) 39,500 35,000 Inventories 580,300 520,000 Prepaid expenses 16,200 17,800 Accounts payable (merchandise 72,800 78,450 creditors) Salaries payable 46,100 43,090 (a) Prepare the cash flows from operating activities section of the statement of cash flows, using the indirect method