Blue Ltd. had the following 2020 income statement data: Sales $205,600 Cost of goods sold 119,600 Gross profit 86,000 Operating expenses (includes depreciation of $22,400) 49,900 Income before income taxes 36,100 Income taxes 15,000 Net income $21,100 The following accounts increased during 2020 by the amounts shown: Accounts Receivable, $16,100; Inventory, $10,100; Accounts Payable (relating to inventory), $13,500; Taxes Payable, $2,000; and Mortgage Payable, $40,400. Prepare the cash flows from operating activities section of Blue's 2020 statement of cash flows using the indirect method and following IFRS. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Blue Corporation Statement of Cash Flows $ Adjustments to reconcile net income to A A A