Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below. Selected Balance Sheet Accounts Prior Year Current Year Accounts Receivable $ 27,600 $ 19,000 Inventories 38,000 41,800 Prepaid Rent 2,800 0 Accounts Payable 21,800 28,400 Salaries and Wages Payable 5,600 8,400 Income Statement Sales Revenue $ 570,000 Expenses: Cost of Goods Sold 324,000 Depreciation Expense 38,000 Salaries Expense 57,000 Rent Expense 22,800 Insurance Expense 22,800 Interest Expense 20,900 Utilities Expense 19,000 Net Income $ 65,500 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.