Use the information above to calculate cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash flows from operating activities: \begin{tabular}{|l|l|l|} \hline Adjustments to reconcile net income to net cash provided by operating activities & & \\ \hline Income statement items not affecting cash & & \\ \hline & $38,000 & \\ \hline Changes in current operating assets and liabilies & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}