Darkwing Duck Enterprises current assets and liabilities as at December 31, 2019 and 2018 are as follows. (Note that the accounts are presented in alphabetical order - you must determine which accounts are current assets or current liabilities.) 2019 2018 Accounts payable $ 18,400 $ 11,500 Accounts receivable 8,500 12,000 Cash 39,200 21,400 Interest payable 220 1,250 Inventory 10,200 18,000 Salaries payable 2,200 4,100 Taxes payable 1,150 910 Darkwing had profit of $68,000 in 2019. Included in the calculation of profit is depreciation of building and equipment in the amount of $ 22,500. Instructions: Prepare the operating section of Darkwing's cash flow statement for the year ended December 31, 2019, using the indirect method