Below is an income statement for Runner Products for the year ended December 31, 2020, and a schedule listing the companys current assets and current liabilities at the end of 2019 and 2020:

Runner Products Income Statement For the Year Ended December 31, 2020
Sales					$132,600
Cost of goods sold					55,692
Gross profit					76,908
Operating expenses:
	Selling & general expenses		$12,700
	Depreciation expense		2,440		15,140
Operating income					61,768
Loss on sale of land					3,688
Income before income tax					58,080
Income tax expense					11,616
	Net income				$46,464

Schedule of Current Assets and Current Liabilities		December 31, 2020			December 31, 2019
Cash		$14,000			$12,300
Accounts receivable		4,920			3,830
Inventory		6,240			5,650
Prepaid expenses		2,090			2,600
Accounts payable		2,190			1,480
Accrued liabilities		1,680			2,300

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).)

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Please show your steps. Thank you in advance for your time and assistance!!

Runner Products Partial Statement of Cash flows - Indirect method Operating activities $