The net income reported on the income statement for the current year was $92,000. Depreciation recorded on store equipment for the year amounted to $18,600. Balances of the current asset and current liability accounts at the biginning and end of the year are as follows: Cash end of year 46,700 beginning of year 44,200 accounts receivable (net) end of year 32,300 beginning 31,100 merchandise inventory 54,800 beginning 56,700 prepaid expenses 4,000 end 3,500 beginning of year, accounts payable (merchandise creditors) end 46,000 beginning 42,900 wages payable 21,400 end beginning 23,600. prepare the cash flows from operating activities section of the statement of cash flows, using the indirect method.