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 $65,000. All purchases and sales are on account. Profit for 2023 was $261,000 During 2023, Kid-game Software Inc. reported depreciation expense of $65,000. All purchases and sales are on account. Profit for 2023 was $261,000. 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.)