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Prepare the cash flows from Operating Activities using Direct method: Particulars Accounts Receivable prepaid Rent Prepaid Insurance Inventory Accounts Payable Salaries Payable Interest Payable Income tax Payable 2020 35150 21500 6790 21170 14590 8200 750 2100 2019 29120 26000 6300 13230 31300 5500 330 Year Ended 31st December 2020 Net Sales Salaries expense Rent Expensc Insurance Expense 65120 8350 5000 3125 1665