Vaughn Company reported net income of $181,000 for the current year. Depreciation recorded on buildings and equipment amounted to $81.000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $21,000 $17.000 Accounts receivable 25,000 34.000 Inventories 51.000 67.000 11.500 6,000 Prepaid expenses Accounts payable 13.000 20.000 Income taxes payable 3,600 2.200 Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis eg. (15,000).) VAUGHN COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to > 5 > Prepaid expenses 11,500 6,000 Accounts payable 13,000 20,000 Income taxes payable 3,600 2,200 Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - signes -15,000 or in parenthesis es. (15,000).) VAUGHN COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to $