b'ELECTRONIC PRODUCTS RECYCLING ASSOCIATIONStatement of Cash FlowsYear ended December 31, 2020, with comparative information for 20192020 2019 Cash provided by (used in):Operating activities:Excess of (deficiency) of revenue over expenses$4,717,174 $(3,521,783) Amortization which does not involve cash135,771127,091Change in non-cash operating working capital:Accounts receivable1,366,577(147,658) Prepaid expenses(536,703)31,538Accounts payable and accrued liabilities620,754 784,072 6,303,573(2,726,740) Investing activities:Capital assets acquired(92,542)(76,797) (92,542) (76,797)Increase (decrease) in cash6,211,031 (2,803,537) Cash, beginning of year99,367,713 102,171,250 Cash, end of year$105,578,744 $99,367,713See accompanying notes to financial statements.EPRA ANNUAL REPORT 2020 25'