Following is an income statement for the Foress Corporation for the year ended December 31, 2020, and a schedule listing the company's current assets and current liabilities at the end of 2019 and 2020. Foress Corporation Income Statement For the Year Ended December 31, 2020 $87,300 (49,761) 37,539 $9,603 Sales Cost of goods sold Gross margin Operating expenses: Selling and general expenses Depreciation expense Operating income Gain on sale of land held as investment Income before income tax Income tax expense 2,619 (12.222) 25,317 5,233 30.550 (6,110) Net income $24.440 2019 2020 $4,000 Cash $13,000 4.400 9,730 Accounts receivable Inventory Prepaid selling/general expenses 6,760 11,160 3,600 900 Accounts payable 3,490 6,173 Accrued liabilities 1,500 2,732 Prepare a schedule documenting the Foress Corporation's net cash flow from operating activities for the year ended December 31, 2020, using the direct method. Assume that selling and general expenses are related to both prepaid expenses and accrued liabilities. (Enter amounts that decrease cash flow either with a negative sign preceding the number, eg.-15,000 or parenthesise.g. (15,000).) Foress Corporation Partial Statement of Cash Flows For the Year Ended December 31, 2020 Operating activities-direct method Cash received from customers Cash paid to suppliers of inventory Cash paid for selling and general expenses DATOO Cash paid for taxes Net cash provided by operating activities