Use the following income statement and information about changes in non$-$cash current assets and current liabilities to present the cash flows from operating activities using the indirect method: $($List any loss, cash outflow or deduction in cash as negative amounts.$)$ Eyelashes and More Co$.$Income StatementFor Year Ended May $31,2023$Sales $$2,810$ Cost of goods sold $1,419$ Gross profit $$1,391$ Operating expenses: Depreciation expense$$223$ Other expenses $1,100$ Total operating expenses $1,323$ Loss on sale of long$-$term investment $89$ Profit $($loss$)$ from operations $$(21)$ Income tax expense $0$ Profit $($loss$)$ $$(21)$ Changes in current asset and current liability accounts during the year were as follows: Accounts receivable$$63$decreaseInventory $25$increasePrepaid insurance $3$increaseAccounts payable $15$increaseAccrued liabilities $8$decrease