Situation B: High Touch reported 2,700,000 of net income for 2020. The accountant, in preparing the statement of cash flows, noted several items (listed below) occurring during 2020 that might affect the preparation of the statement. These items are listed below: 1. High Touch holds 25% of the Fabulous Company's ordinary shares as a long-term investment. Fabulous Company reported 53,000 loss of net income for 2020. 2. High Touch issued 750 ordinary shares with a 22.50 par value for a franchise. The fair value of the shares on the date of the transaction was 23 per share. 3. Depreciation expense is 60,000. Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2020 net cash flow from operating activities.