The comparative statement of financial position for Pepper shows the following non cash current asset and liability accounts on March 31. 2021 2020 $65,000 $40,000 Accounts receivable Inventory Accounts payable Dividends payable 75,000 35,000 70,000 40,000 2,000 1,000 Pepper's income statement reported the following selected information for the year ended March 31, 2021: net income was $275,000, depreciation expense was $60,000 and a loss on the disposal of land was $15,000. Pepper uses a perpetual inventory system Prepare a good format operating section of a partial cash flow statement using the indirect method