The net income reported on the income statement for 2020 was $23,100 which included depreciation expense of $8,700. Balances of certain accounts at the beginning and end of the year are as follows: Incr(Decr) Accounts receivable (net) Accounts payable Bonds Payable- Long Term Building Cash Common Stock Income Taxes payable Inventory Long-term Investments Prepaid insurance 12/31/20 69,600 41,400 70,000 92,000 44,700 75,000 21,800 44,900 40,000 29,000 12/31/19 46,200 26,100 20,000 22,000 64,700 35,000 34,500 63,700 10,000 9,200 Prepare the cash flows from OPERATING ACTIVITIES section of the statement of cash flows for 2020, using the indirect method