The net income reported on the income statement for the current year was $127,900. Depreciation recorded on store equipment for the year amounted to $21,100. 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	$48,730		$44,340
Accounts receivable (net)	34,940		32,770
Merchandise inventory	47,710		49,880
Prepaid expenses	5,360		4,210
Accounts payable (merchandise creditors)	45,660		41,950
Wages payable	24,950		27,400

Hide 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 out flows, cash payments, decreases in cash and for any adjustments, if required. Statement of Cash Flows (partial) Cash flows from operating activities: $ Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities $