The following are selective items extracted from Hitachi Co. Financial Statements as of December 31, 2020: Hitachi Co. Balance Sheets 2020 2019 Current assets $ S Cash 7,200 5,600 Accounts receivable 7,200 3,500 Inventory 3,100 4,400 Accrued income 500 D Current Liabilities Accounts payable Interest payable 8,000 5,000 4,000 Accrued Dividends Payable 7,730 7,730 Income taxes payable 12,000 12,100 Hitachi Co. Income Statement S $ Sales 67,500 Cost of goods sold 3,000 1,500 Wages & other expenses Depreciation expenses Gross profit Other gains flosses) Gain on sale of equipment 11,700 (16,200) 4,150 51,300 interest payable Accrued Dividends Payable Income taxes payable 0 4,000 7,730 7,730 12,000 12,100 Hitachi Co. Income Statement 5 $ Sales 67,500 Cost of goods sold 3,000 Wages & other expenses 1,500 Depreciation expenses 11,700 Gross profit (16,200) 51,300 Other gains (losses) Gain on sale of equipment 4.150 Loss on retirement of bonds (3,450) 700 Income before taxes $2,000 Income taxes expense Net income 9,000 43,000 Required Prepare cash flow from operating activities only, using the indirect method for the year ended December 31, 2020 Important Notes Write inside the box below do not upload any file. Follow the layout of cash flow statement