Using the following data, prepare the statement of cash flows (operating activities section only) for Oregon Corporation for the year ended December 31, 2020, using the indirect method. Format/appearance is not being graded for this question. You must include the description of each line (i.e. Increase in salary payable) and the increase or decrease in cash for each line item. Place parentheses () around decreases in cash. Include titles, headings, subheadings, subtotals, and totals. Increase in salary payable: $1,500 Decrease in accounts payable: $2,000 Increase in unearned revenue: $1,750 Net income: $77,000 Increase in inventory: $5,800 Decrease in prepaid expenses: $1,200 Decrease in accounts receivable: $3,900 Depreciation expense: $13,500 Gain on sale of equipment: $1,400 Loss on sale of vehicle: $2,400