(Learning Objectives 2, 3, 4, 5: Preparing the statement of cash fl ows—indirect method) Neighbor Software Corp. has assembled the following data for the year ended December 31, 20X6 and 20X5:

Requirement 1. Prepare Neighbor Software Corp.’s statement of cash fl ows using the indirect method to report operating activities. Include an accompanying schedule of non-cash investing and fi nancing activities.