The account balances for the non-cash current assets and current liabilities of Kid-game Software Inc. are as follows: December 31 2023 $131,000 2022 $110,100 93,100 125,100 55,200 Accounts receivable Inventory Prepaid expenses Totals Accounts payable Salaries payable Interest payable. Totals $279,300 $ 89,000 50,600 $285,800 $ 68,400 38,900 41,700 26,700 50,600 $166,300 $149,000 During 2023, Kid-game Software Inc. reported depreciation expense of $61,000. All purchases and sales are on account. Profit for 2023 was $257,000. 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: