Use the following information to perform the calculations below (using the indirect method).Clearly label the amount of each answer as positive or negative and show all your calculations. Net income $401,00 Depreciation expense 97,00 Beginning accounts receivable 420,000 Ending accounts receivable 439,00 Beginning inventory 516,000 Ending inventory 550,000 Beginning prepaid expenses 42,000 Ending prepaid expenses 48,000 Beginning accounts payable $119,000 Ending accounts payable 146,000 Purchase of long-term assets 612,000 Issuance of long-term debt 220,000 Issuance of stock for cash 180,000 Issuance of stock for long-term assets 110,000 Purchase of treasury stock 64,000 Sale of long-term investment at cost 56,000 a. Calculate the amount of cash flows from operating activities. _____ b. Calculate the amount of cash flows from investing activities. ______ c. Calculate the amount of cash flows from financing activities. _____ d. Calculate the net change in cash. _____