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Use the following income statement and information about changes in non-cash cash flows from operating activities using the direct method: (List any deduction $ 487,200 239,200 $248,000 Opal Resources Corp. Income Statement For Year Ended December 31, 2020 Sales Cost of goods sold Gross profit from sales Operating expenses: Salaries expense $ 68,676 Depreciation expense 11,600 Rent expense 9,840 Amortization expense, patents 1,520 Utilities expense 6,700 Total operating expenses Gain on sale of equipment Profit from operations Income taxes Profit 98,336 2,000 $ 151,664 4,800 $ 146,864 Changes in current asset and current liability accounts during the year were as fol Accounts receivable Merchandise inventory Accounts payable Salaries payable $ 12,400 increase 8,800 increase 5,200 decrease 2,800 decrease Answer is complete and correct. $ OPAL RESOURCES CORP. Statement of Cash Flows For Year Ended December 31, 2020 Cash flows from operating activities: Payments for income taxes Payments for inventory Payments for rent Payments for salaries Payments for utilities Receipts from customers (4,800) (253,200) (9,840) (71,476) (6,700) 474,800 Payments for rent Payments for salaries Payments for utilities Receipts from customers (9,840) (71,476) (6,700) 474,800 Net cash inflow from operating activities $ 128,784 Analysis Component: Use the information above to present the cash flows from operating activi OPAL RESOURCES CORP. Statement of Cash Flows For Year Ended December 31, 2020 Cash flows from operating activities: Profit Adjustments to reconcile profit to net cash provided by operating activities: Amortization expense, patents Decrease in accounts payable Increase in accounts receivable Increase in merchandise inventory Decrease in salaries payable Gain on sale of equipment Depreciation expense Increase in accounts receivable O Net cash inflow from operating activities