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Use the following income statement and information about changes in non-cash current assets and cu cash flows from operating activities using the direct method: (List any deduction in cash and cash ou $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 follows: Accounts receivable Merchandise inventory Accounts payable $ 12,400 increase 8,800 increase 5,200 decrease YUVARLAC LUULO CUGAVUNI Merchandise inventory Accounts payable Salaries payable 8,800 increase 5,200 decrease 2,800 decrease Stat Answer is not complete. 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 OOOOC Net cash inflow from operating activities $ 0