Splish Company's income statement for the year ended December 31,2020 , contained the following condensed information. Splish's balance sheet contained the following comparative data at December 31. (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000)