2. (10 marks) A restaurant's net income for the year ended August 31, 2020, was $150,000. Additional data for the year is provided below Purchase of property and equipment $250,000 Depreciation of equipment 10,000 Dividends paid 40,000 Net Increase in accounts receivable 22,000 Loss on sale of property 17,000 Gain on sale of equipment 10,000 Net decrease in A/P 5,000 Calculate the net cash flow by operating activities using the indirect method. (You should show your work)