Use the following Balance Sheet and Income Statement to calculate your Cash Flow from Operations using the Indirect Method. You MUST show your steps in transforming Net Income into Cash Flow from Operations. Your first step should be showing Net Income and it should end with Cash Flow from Operations. Balance Sheet 12/31/2020 12/31/2019 Current Assets Cash $ 19,384 $ 6.268 Accounts Receivable $ 1,886 $ 1,324 Prepaid Rent $ 1,346 $ 959 Inventory $ 4.101 $ 3,552 Total Current Assets $ 26.717 $ 12.103 PPE. gross S 17,864 $ 14,130 Accumulated Depreciation $ (5,117) $ (3,734) PPE, net $ 12,747 $ 10,396 Patents, net $ 313 $ 339 Total Assets $ 39,777 $ 22,838 Liabilities Accounts Payable $ 6,051 $ 3,771 Short-term Notes Payable $ 2,132 $ 1,785 Wages Payable $ 3,855 $ 3,222 Interest Payable $ 752 $ 726 Total Liabilities $ 12.790 $ 9.504 Stockholders' Equity Common Stock $ 27,260 $ 12,736 Retained Earnings $ 5,399 $ 6,083 Total Stockholders' Equity $ 32,659 $ 18,819 Total Liabilities and Stockholders' $ 45,449 $ 28,323 Equity Sales Income Statement 12/31/2020 12/31/2019 $ 31,536 $ 24,578 24,906 $ 20,509 Cost of goods sold Gross Profit 6,630 $ 4,069 Selling, general, and administrative expenses +A $ 1,491 $ 1,343 Depreciation expense Amortization expense Operating Income +A GA SA $ 3,145 $ 2,646 149 $ 135 1845 $ (55) Gain from sale of patents $ 292 $ Loss from sale of PPE $ (110) $ Interest expense (748) $ (345) Income Before Income Tax $ 1279 $ (400) Income tax expense (440) $ Net income +A 839 $ (400)