At Dec. 31, 2020, the Evonik Industries Inc. reported its buildings and equipment depreciation amounts as 80, 000, and the net income of 2020 was $160,000. According to the records, by comparing the amounts between the beginning and end of the year, the following table showed the detail information about current asset and current liability accounts.

Please try to use indirect method to prepare the cash flows from the operation activities section.

	End of Year	Beginning
Inventories	$55,000	$65,000
Accounts receivable	24,000	32,000
Prepaid expense	9,500	5,000
Accounts payable	12,000	18,000
Interest Payable	1,600	1,200
Cash	20,000	15,000