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 $46,000. All purchases and sales are on account. Profit for 2023 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.) 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.)