The account balances for the non-cash current assets and current liabilities of Kid-game Software Inc, are as follows: During 2023 , Kid-game Software Inc. reported depreciation expense of $51,000. All purchases and sales are on account. Profit far 2023 was $247,000 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, 2023 Cash flows from operating activities: Adjustments to reconcile profit to net cash provided by operating activities