The following information was taken from the financial records of Popeye' Burger Company: Dec 31, 2020 Jan 1, 2020 Cash P 23,500 37,400 Accounts Receivable (net) 84,500 80,350 Inventories 100,200 94,300 Prepaid expenses 4,970 5,300 Accounts payable (suppliers) 71,400 68,900 Salaries Payable 5,320 6,450 Net income reported on the income state for the current year was P134,800. Depreciation expense recorded on buildings and equipment was P27,400 for the year. Required: Using the indirect method prepare the Cash Flows from Operating activities section of the Statement of Cash Flows