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 Statement

For Year Ended May $31,2023$

Sales $ $2,630$

Cost of goods sold $1,329$

Gross profit $ $1,301$

Operating expenses:

Depreciation expense $ $208$

Other expenses $1,040$

Total operating expenses $1,248$

Loss on sale of long$-$term investment $83$

Profit $($loss$)$ from operations $ $(30)$

Income tax expense $0$

Profit $($loss$)$ $ $(30)$

Changes in current asset and current liability accounts during the year were as follows:

Accounts receivable $ $90$ decrease

Inventory $36$ increase

Prepaid insurance $6$ increase

Accounts payable $30$ increase

Accrued liabilities $15$ decrease