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. (Indicate any loss, cash outflow or deduction in cash with a minus sign.) Kelly Gold Inc. Income Statement For Year Ended May 31, 2017 Sales Cost of goods sold $2,820 1,424 $1,396 Gross profit Operating expenses: Depreciation expense Other expenses $ 224 1,110 Total operating expenses Loss on sale of long-term investment 1,334 90 Profit (loss) from operations Income tax expense $ (28) Profit (loss) $ (28) Changes in current asset and current liability accounts during the year were as follows. Accounts receivable Inventory Prepaid insurance Accounts payable Accrued liabilities $ 84 decrease 33 increase 4 increase 20 increase 11 decrease