Rock Support Inc's Current Assets and Liabilities at December 31

Rock Support Inc's current assets and liabilities at December 31, 2021 are as follows: $\begin{array} { l r r } & 2021 &2020\\\hline\text { Accounts payable } & \$ 18,400 & \$ 11,500 \\\text { Accounts receivable } & 8,500 & 12,000 \\\text { Cash } & 39,200 & 21,400 \\\text { Interest payable } & 220 & 1,250 \\\text { Inventory } & 10,200 & 18,000 \\\text { Prepaid expenses } & 400 & 500 \\\text { Salaries payable } & 2,200 & 4,100 \\\text { Taxes payable } & 1,150 & 910\end{array}$ Rock Support had profit of $ 68,000 in 2021. Included in the calculation of profit is depreciation of building and equipment in the amount of $ 22,500.
Instructions
Prepare the operating section of Rock Support's cash flow statement for the year ended December 31, 2021, using the indirect method.