The net income reported on the income statement for the current year was $151,300. Depreciation recorded on store equipment for the year amounted to $25,000. 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 $61,580 $56,650 Accounts receivable (net) 44,150 41,860 Inventories 60,290 63,730 Prepaid expenses 6,770 5,380 Accounts payable (merchandise creditors) 57,700 53,590 Wages payable 31,530 35,010 a. Prepare the "Cash flows from 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. Statement of Cash Flows (partial) Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilities: Increase in accounts receivable -v Decrease in inventories Increase in prepaid expenses Increase in accounts payable Decrease in wages payable Net cash flow from operating activities