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P11-71B (Learning objectives 2, 3, 4, 5: Preparing the statement of cash flows indir method) Neighbor Software Corp. has assembled the following data for the year end December 31, 20X6 and 20X5: December 31 20X5 20X6 Current Accounts: Current assets: Cash and cash equivalents 60,000 26,000 Accounts receivable 22,000 64,100 Inventories 88,500 85,000 Prepaid expenses 3,200 2,400 Current liabilities: Accounts payable 57,700 55,500 Income tax payable 29,000 16,900 Accrued liabilities 15,500 7,600