Yeoman Inc. reported the following data: Net income $228,500 Depreciation expense 74,000 Loss on disposal of equipment 32,300 Increase in accounts receivable 27,900 Increase in accounts payable 12,100 Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Yeoman Inc. Statement of Cash Flows (partial) Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: Net cash flows from operating activities 100 0