1: The partial financial data of Walmart Inc. is given below; Walmart Inc. Comparative Statements of Financial Position (Partial) As on the year end 31, December 2020 Current Assets 2020 2019 Account Receivable $19,000 $26,000 Inventory 35,000 21,000 Prepaid Expense 9,000 4,000 Current Liabilities 2020 2019 Account Payable 27,000 18,000 Accrued expense Payable 3,000 7,000 Walmart Inc. Income Statement For the year end 31, December 2020 Sales revenue Gain on disposal of plant assets $890,000 5,000 $895,000 Less: Cost of goods sold Operating expenses Interest expense Income tax expenses Net Income / Net Profit Additional Information 430,000 65,000 7,000 13,000 $15,000 380,000 1. Operating expenses include depreciation expense of $8,000. 2. During the year, equipment was sold for $12,000 cash. This equipment cost $15,000 originally and had accumulated depreciation of $8,000 at the time of sale. 3. During the year dividend was declared and paid $9,000. Requirement Prepare the cash flow from operating activities by using the indirect method of cash flow