Two Way Cellular accountants have assembled the following data for the year ended September 30, 2018: (Click the icon to view the data.) Prepare the operating activities section using the indirect method for Two Way Cellular's statement of cash flows for the year ended September 30, 2018. (Use a minus sign or parentheses for amounts that result in a decrease in cash.) Two Way Cellular Statement of Cash Flows (Partial) Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Net Cash Provided by (Used for) Operating Activities Data table Cash receipt from sale of land $ 29,000 Net income 62,000 Depreciation expense 20,000 Cash purchase of equipment 35,000 Cash payment of dividends 6,400 Decrease in current liabilities 8,000 Cash receipt from issuance of common stock 15,000 Increase in current assets other than cash 14,000 Print Done