Show Me How Calculator Cash Flows from Operating Activities-Indirect Method The income statement disclosed the following items for year: Depreciation expense $46,400 Gain on disposal of equipment 27,050 Net Income 333,300 The changes in the current asset and liability accounts for the year are as follows: Accounts receivable Inventory Prepaid insurance Increase (Decrease) $7,220 (4,110) (1,540) (4,900) Accounts payable Income taxes payable 1,540 Dividends payable 1,030 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 out flows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) For the year ended xxx Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: 0 01 01010 Net cash flow from operating activities