Portions of the financial statements for software associates are provided below. software associates income statement for the year ended december 31, 2021 net sales $ 710,000 expenses: cost of goods sold $ 420,000 operating expenses 130,000 depreciation expense 33,000 income tax expense 49,000 total expenses 632,000 net income $ 78,000 software associates selected balance sheet data december 31, 2021, compared to december 31, 2020 decrease in accounts receivable $ 10,000 decrease in inventory 13,000 increase in prepaid rent 3,000 decrease in salaries payable 4,000 increase in accounts payable 7,000 increase in income tax payable 8,000 required: prepare the operating activities section of the statement of cash flows for software associates using the indirect metho