7) The Pacific Shipping Corporation gathered the following data from its accounting records for the year ended September 30, 2019: (7) Decrease in inventory Acquisition of a new tug boat Increase in accounts receivable $ 17,000 218,500 47,600 Cash sales 102,900 Net income 195,000 Loss on sale of capital assets 7,300 Declaration of stock dividend 50,500 Decrease in prepaid expenses 8,500 Increase in accrued liabilities 24,500 Depreciation expense 49,000 Decrease in accounts payable 15,600 Prepare the operating activities section of the cash flow statement for the Pacific Shipping Corporation using the indirect method