end of year beginning of year cash $76,530 $79,590 accounts receivable (net) 97,040 98,210 inventories 191,330 169,210 prepaid expenses 10,640 11,220 accounts payable (merchandise creditors) 85,480 88,820 salaries payable 12,320 11,060 Operating Expenses Other Than Depreciation Statement of Cash Flows-Operating Activities Use the direct method to prepare the cash flows from operating activities section of a statement of cash flows. Refer to the amount Descriptions list provided for the exact wording of the answer choices for text entries. Use a minus sign to indicate cash payments. Statement of Cash Flows (partial) 1 Cash flows from operating activities: 2 3 4 5 The current period statement of cash flows includes the following: Cash balance at the beginning of the period $403,623 Net cash flow from operating activities 182,893 Net cash flow used for investing activities 50,381 Net cash flow used for financing activities 84,206 The cash balance at the end of the period is a. $269,036 b. $502,310 c. $721,103 d. $451,929