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Indigo Corp. uses the direct method to prepare its statement of cash flows and follows IFRS. Indigos trial balances at December 31, 2020 and 2019, were as follows:

Debits		Dec. 31, 2020		Dec. 31, 2019
Cash		$55,090		$31,090
Accounts Receivable		33,520		30,270
Inventory		30,630		47,000
Property, Plant, and Equipment		96,040		90,410
Cost of Goods Sold		258,290		385,700
Selling Expenses		133,100		167,100
Administrative Expenses		144,900		156,200
Interest Expense		15,600		28,600
Income Tax Expense		20,200		56,200
		$787,370		$992,570
Credits
Allowance for Doubtful Accounts		$1,440		$1,100
Accumulated Depreciation		26,990		25,000
Accounts Payable		25,000		15,500
Income Taxes Payable		20,680		29,190
Deferred Income Tax Liability		5,710		5,010
8% Callable Bonds Payable		46,520		45,770
Common Shares		53,600		22,000
Retained Earnings		44,700		64,600
Sales Revenue		562,730		784,400
		$787,370		$992,570

Additional information:

1.		Indigo purchased $5,630 of equipment during 2020.
2.		Bad debt expense for 2020 was $5,500 and write offs of uncollectible accounts totalled $5,330.
3.		Indigo has adopted the policy of classifying the payments of interest as operating activities on the statement of cash flows.

Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2020, using the direct method.

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