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 $ 135,000 $ 115,300 95,900 131,100 56,800 53,000 $ 287.700 $ 299,400 $ 93,000 $ 71,600 27,900 40,900 53,000 43,700 $ 173,900 $ 156,200 During 2020, Kid-game Software Inc. reported depreciation expense of $65,000. All purchases and sales are on account. Profit for 2020 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.) 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