The account balances for the non-cash current assets and current liabilities of kid-game Software Inc. are as follows: Accounts receivable Inventory Prepaid expenses Totals Accounts payable Salaries payable Interest payable Totals December 31 2020 2019 $116,000 $ 91,200 82,500 103,500 49,000 41,900 $247,500 $236,600 $ 74,000 $ 56,700 22,200 32,000 41,900 34,500 $ 138, 100 $123,200 During 2020, Kid-game Software Inc. reported depreciation expense of $46,000. All purchases and sales are on account. Profit for 2020 was $242,000. 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 Year Ended December 31, 2020 Cash flows from operating activities: Adjustments to reconcile profit to net cash provided by operating activities: $