Hope Corporation's calendar year-end 2020 and 2019 balance sheets showed the following items: 2020 2019 Cash $27,000 $21,000 Accounts receivable 43,000 49,000 Merchandise inventory 113,000 97,000 Equipment 96,000 81,000 Accumulated depreciation, Equipment 25,000 16,000 Common shares 135,000 135,000 Retained earnings $119,000 $97,000 Additional information about the corporation's activities during 2020 follows: The only decreases in accounts receivable were customer receipts Sales, all on credit $ 342,000 Sales, all on credit $ 342,000 Cost of goods sold $185,000 All merchandise purchases were for cash Depreciation expense $ 9,000 Other operating expenses $108,000......... $302,000 Net income, 2020 $ 40,000 Required: For calendar 2020 year, prepare a statement of cash flows that follows the indirect of calculating the net cash provided (or used) by operating activities