First Cup Limited, a global famous coffee company, presented the following income statement for the year ended 31 December 2019 and selected balance sheet accounts as at 31 December 2018 and 2019: First Cup Limited Income Statement For the year ended 31 December 2019 Sales 320,000 Cost of goods sold (180,000) Gross profit 140,000 Operating expenses: Salaries and wages expense (35,000) Depreciation expense (80,000) Rent expense (12,000) Interest expense _(2,500) _(129,500) 10,500 Gain on sale of coffee machine 6,000 Net profit 16,500 Selected balance sheet accounts as at 31 December: 2019 2018 Accounts receivable 32,500 35,000 Merchandise inventory 21,500 18,000 Prepaid rent 890 520 Accounts payable 35,000 29,500 Salaries and wages payable 14,500 12,000 Interest payable 600 380 Required: Prepare the operating activities section of the statement of cash flows for the month ended 31 December 2019 using the indirect method