00 Portions of the financial statements for Software Associates are provided below. 111 points $650,000 SOFTWARE ASSOCIATES Tscome Statement For the year ended December 31, 2021 Net sales Expenses Cost of goods wold $390.000 Operating expenses 124.000 Depreciation expense 32,400 Tocon SAX expense 46,000 Total expenses Net Income ek Print References 592,400 357.600 SOFTWARE ASSOCIATES Selected Balance sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 9,400 Decrease in inventory 12,400 Increase in prepaid rent 2.400 Decrease in salaries payable 3,400 Increase in accounts payable 6,400 Increase in income tax payable 7.400 Required: Prepare the operating activities section of the statement of cash flows for Software Associates using the Indirect method. (List cash outflows and any decrease in cash as negative amounts.)