Question 13 --/1 View Policies Current Attempt in Progress The current sections of Birmingham Inc.'s balance sheets at December 31, 2019 and 2020, are presented here. Birmingham's net income for 2020 was $197,000. The income statement included depreciation expense, $26,000, amortization expense, $11,000, and a gain on disposal of equipment, $8,000. The equipment was sold for $48,000. Birmingham also issued bonds for $60,000. 2020 2019 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $418,000 $99,000 121,000 91,000 160,000 178,000 27,000 23,000 $726,000 $391,000 $18,000 $7,000 89,000 94,000 $107,000 $101,000 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) BIRMINGHAM INC. Partial Statement of Cash Flows For the Year Ended December 31, 2020 Adjustments to reconcile net income to