The account balances for the non-cash current assets and current liabilities of Kid-game Software Inc. are as follows: December 31 2020 2019 Accounts receivable $130,000 $108,800 Inventory 92,400 123,600 Prepaid expenses 54,800 50,000 Totals $277,200 $282,400 $ 88,000 $ 67,600 26,400 Accounts payable Salaries payable Interest payable Totals 38,400 41,200 50,000 $164,400 $147,200 During 2020, Kid-game Software Inc. reported depreciation expense of $60,000. All purchases and sales are on account. Profit for 2020 was $256,000. Required: 1. Prepare the operating activities section of the statement of cash flows using the indirect method. (List any deduction in cash and cash outflows as negative amounts.)