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Fortune Software Corp. has assembled the following data for the years ending December $31,20$X$6$ and $20$X$5.$

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Requirement

Prepare Fortune Software Corp.$\text{'}$s statement of cash flows using the indirect method to report operating activities. Include an accompanying schedule of noncash investing and financing activities. decrease in cash.$)$

Fortune Software Corp.

Statement of Cash Flows $($Indirect Method$)$

Year Ended December $31,20$X$6$

Cash flows from operating activities:

Net income

Adjustments to reconcile net income to

net cash provided by $($used for$)$ operating activities:

Depreciation

Amortization

Gain on sale of equipment

Decrease in acorued liabilities

Increase in inventories

Increase in prepaid expenses

Decrease in accounts payable

Increase in income tax payable

Net cash provided by $($used for$)$ operating activities

Data table

$\backslash$table$[[,$December $31],[,206,205$