Balance Sheet Information December 31, 2021 2021 2020 Difference Cash Accounts receivable Prepaid expenses $236,600 $146,500 $90,100 33,000 47,000 (14,000) 61,500 49,000 12,500 Long-term investment 0 26,000 (26,000) Equipment 455,000 365,000 90,000 Accumulated depreciation, Equipment (290,000) (200,000) (90,000) Total assets $496,100 $433,500 $62,600 Accounts payable $65,600 $51,200 $14,400 Bonds payable 66,000 66,000 Common shares 200,000 200,000 Retained earnings 164,500 182.300 (17,800) Total liabilities and shareholders' equity $496,100 $433,500 $62,600 Income Statement For the Year Ended December 31, 2021 Sales $982,000 Cost of goods sold $708,000 Other expenses 135,000 Depreciation expenses 80,000 923,000 Profit from operations $59,000 Loss on sale of long-term investment 10,000 Profit $49,000 Required: Prepare the Operating activities section of the Statement of Cash Flows using the indirect method