A simplified balance sheet for Galaxy Cafe Inc. contain the following amounts at the end of 2019 and 2020. Galaxy Cafe Inc. Balance Sheet As at June 30 2020 2019 Assets Current Assets Cash $11,400 $11,300 Accounts Receivable $19,000 $7,200 Prepaid Insurance $2,900 $2,000 Food & Beverage Inventory $23,700 $11,100 Total Current Assets $57,000 $31,600 Long-Term Assets Equipment $180,000 $161,000 Accumulated Depreciation $-24,100 $-16,700 Total Long-Term Assets $155,900 $144,300 Total Assets $212,900 $175,900 Liabilities Current Liabilities $22,300 $22,300 Long-Term Liabilities $28,000 $36,000 Total Liabilities $50,300 $58,300 Shareholders' Equity Common Shares $89,000 $67,000 Retained Earnings $73,600 $50,600 Total Shareholders' Equity $162,600 $117,600 Total Liabilities and Equity $212,900 $175,900 Assume current liabilities include only items from operations (e.g., accounts payable, taxes payable). Long-term liabilities include items from financing (e.g. bonds and other long-term liabilities). Note that the company did not sell any equipment and did not borrow any additional long-term liabilities throughout the year. Prepare the cash flow statement for 2020 using the indirect method. Assume no dividends were declared or paid in 2020