Below is an income statement for H55 Products for the year ended December 31, 2020, and a schedule listing the company's current assets and current liabilities at the end of 2019 and 2020: H55 Products Income Statement For the Year Ended December 31, 2020 Sales $116,200 Cost of goods sold 48,804 Gross profit 67,396 Operating expenses: Selling & general expenses $11,300 Depreciation expense 2,730 14,030 Operating income 53,366 Loss on sale of land 3,386 Income before income tax 49,980 Income tax expense Net income $39,984 9.996 Schedule of Current Assets and Current Liabilities Cash Accounts receivable Inventory Prepaid expenses Accounts payable Accrued liabilities December 31, 2020 $14,900 4,200 6,300 2.320 2.290 1,750 December 31, 2019 $12,100 3,000 5,700 2,800 1,660 2,400 Prepare the operating activities section of the statement of cash flows using the indirect method. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g.-15,000 or parenthesis e.g. (15,000).) Accounts payable Accrued liabilities 2.290 1,750 1,660 2,400 Prepare the operating activities section of the statement of cash flows using the indirect method. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g.-15,000 or parenthesis e.g. (15,000).) H55 Products Partial Statement of Cash flows - Indirect method Operating activities $