The statement of income of Flounder Transport Inc. for the year ended December 31, 2020, reported the following condensed information: FLOUNDER TRANSPORT INC. Income Statement Year Ended December 31, 2020 Service revenue $ 545,000 Operating expenses 460,000 Income from operations 85,000 Other revenues and expenses Gain on disposal of equipment $30,000 Interest expense 16,000 14,000 Income before income tax 99,000 Income tax 19,800 Net Income $ 79,200 Flounder's statement of financial position included the following comparative data at December 31: 2020 2019 Accounts receivable $63,000 $72,000 Prepaid insurance 20,000 11,000 Accounts payable 45,000 66,000 Interest payable 4,000 1,500 Income tax payable 24,000 13,000 Unearned revenue 39,000 50,000 Additional information: Operating expenses include $260,000 in depreciation expense. The company follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flows. 8:04 AM ENG Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).)