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 $125,000 $102,900 88,800 117,000 52,600 47.300 $266,400 $ 267,200 $ 83,000 $ 63,900 24,900 36,500 47,300 39,000 $ 155,200 $139,400 During 2020, Kid-game Software Inc. reported depreciation expense of $55,000. All purchases and sales are on account. Profit 2020 was $251.000. Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (List any deduction in cash cash outflows as negative amounts.)