year. Bainces of the curted on the income statement for the current year was $276,100. Depreciation recorded on equipment and a building amounted to s82,600 for th year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: a. Prepare the "Cash flows from (used for) operating activities" section of the statement of cash flows, using the indirect method. Use the minus sign fo indicate cash outflows, cash payments, decreases in cash, or any negative adjustments