2) The financial information below presents operating revenue and expenses for 2020 as well as the starting and ending balances for relevant asset and liability accounts that changed during the year:

Sales revenue	$909,272	Depreciation expense	$3,206
Cost of goods sold	445,563	Selling, general and administrative expenses	91,316
Interest expense	12,402	Income tax expense	143,126
Accounts receivable 12/31/19	65,305	Accounts receivable 12/31/20	67,810
Accounts payable 12/31/19	16,540	Accounts payable 12/31/20	17,261
Prepaid expenses 12/31/19	4,107	Prepaid expenses 12/31/20	3,875
Inventory 12/31/19	7,852	Inventory 12/31/20	6,491

Prepare the Operating section of the Cash Flow Statement using the indirect approach.