Using the indirect method, prepare the net cash provided by operating activities. ABC Company Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows From Operations Net cash provided by operating activities From Balance Sheet Accounts Receivable Inventory Prepaid Expenses Accounts Payable Accrued Liabilities Income Taxes Payable Increase / (Decrease) (145,000) 150,000 5,000 108,000 (15,000) (7.000) From Income Statement Loss on Sale of Equipment Gain on Sale of Long-Term hvestment Net Income 15,000 8.000 800,000 The accumulated depreciation balance as of December 31, 2019 was $210,000. The accumulated depreciation balance as of December 31, 2020 was $260,000. No fixed assets were purchased or sold during the year