Headland Company's income statement for the year ended December 31,2020 , contained the following condensed information. Headland's balance sheet contained the following comparative data at December 31 . (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow With either a -sian eq - 15.000 or in naronthecic a 115mm