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 $133,000 $ 112,700 94,500 128,100 56,000 51,800 $283,500 $292,600 $ 91,000 $ 70,000 27,300 39,900 51,800 42,700 $ 170,100 $152,600 During 2020, Kid-game Software Inc. reported depreciation expense of $63,000. All purchases and sales are on account. Profit for 2020 was $259,000. 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