The following is comparative information extracted from the Balance Sheet of Megah Maju Sdn Bhd as at December 31, 2019 and 2020. Cash and cash equivalents Accounts receivable 31/12/2019 $ 23,000 16,000 8,000 3,300 31/12/2020 $ 26,000 12,600 9,700 2,100 Inventories 9,000 Prepaid expenses Equipment Accumulated depreciation Accounts payable Accrued salary 12,000 (2,800) 5,200 3,500 (1,900) 3,600 3,500 Additional information: i). Net income for 2020 was $12,360. ii). Equipment is depreciated at 10% with no residual value (hint: calculate depreciation for financial year ended 2020). iii). In January 2020, equipment that cost $3,000, with a net book value of $1,800 was sold for $1,500. Note: ignore depreciation for the equipment sold for financial year ended 2020 (hint: calculate gain/loss on sale of equipment). Required: Prepare the operating activities section of the statement of cash flows using indirect method for Megah Maju Sdn Bhd for the year ended 31 December 2020