Cash flow from Operating Activities-Indirect Method An analysis of the 2020 financial statements of Random Ltd. reveals the following: (a) Accounts payable to suppliers of merchandise increased by $55,000 during 2020. (b) Dividends of $135,000 were declared in November 2020, to be paid in December 2020. (c) Dividends of $120,000, declared in November 2019, were paid in January 2020. (d) Inventory levels decreased by $11,000 during 2020. (e) Depreciation expense for 2020 amounted to $50,000. (0) Land, which had a cost of $350,000, was sold in 2020 for $390,000 cash, resulting in a gain of $60,000. (9) Net income for 2020 was $845,000. Using only the above information, follow the indirect method to compute Portside Provisions' net cash flows from Operating Activities for 2020