The income statement of Skysong Inc. for the year ended December $31,2022,$ reported the following condensed information:

Skysong's balance sheet contained the following comparative data at December $31$:

Skysong has no depreciable assets. Accounts payable pertains to operating expenses.

Prepare the operating activities section of the statement of cash flows using the direct method.

SKYSONG INC.

Statement of Cash Flows