Prepare the statement of cash flows from operating activities using the indirect method with the following company information: (20 points)

	2020	2019
Cash	$240,000	$ 230,500
Accounts Receivable	85,000	100,000
Prepaid Insurance	25,000	30,000
Prepaid Taxes	50,000	25,000
Equipment and Furniture	1,000,000	935,000
Accounts Payable	60,000	50,000
Salaries Payable	25,000	36,000
Mortgage Payable	985,000	1,250,000
Net Income	300,000	250,000
Depreciation Expense	135,000	165,000
Loss on sale of assets	15,500	0