The account balances for the non-cash current assets and current liabilities of Kid-game Software Inc. are as follows: Accounts receivable Tnventory Prepaid expenses Totals Accounts payable Salaries payable Interest payable Totals December 31 2020 2019 5136,000 $116,600 96,600 132,600 57,200 53,600 $289,800 $302,800 $ 94,000 $ 72,400 28, 200 41,400 53,600 44,200 $175,800 $158,000 During 2020, Kid-game Software Inc. reported depreciation expense of $66,000. All purchases and sales are on account. Profit for 2020 was $262.000. Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (List any deduction in cash and cash outflows as negative amounts.) KID-GAME SOFTWARE INC. Statement of Cash Flows For Your Ended December 31, 2020 Cash flows from operating activities: Adjustments to reconcile profit to net cash provided by operating activities: