Based on the following income statement and balance sheet for Bankowski Corporation,determine the cash flows from operating activities using the indirect method. 
Definitions:
Vickrey Auction
A sealed-bid auction where the winner pays the second-highest bid instead of their own, encouraging true value bidding.
Highest Bidder
The person or entity willing to pay the most in a bidding process, typically in auctions.
Losing Bidders
Participants in an auction who submit bids but do not win the item or contract being auctioned.
Winning Bids
The highest offers made in an auction or tender process that secure the right to purchase goods or services.
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