Acerler's Imported Goods, Ltd. recently issued its annual report for the current year. Its comparative balance sheets for the current year follow. (Click the icon to view the balance sheets.) (Click the icon to view the income statement.) Prepare the operating activities section of the statement of cash flows using the direct method. Assume that accrued expenses relate to selling, general, and administrative expenses. (Use a minus sign or parentheses for any numbers to be subtracted. If an input field is not used in the statement, leave the field empty; do not select a label or enter a zero.) Income statement Comparative Balance Sheets Comparative Balance Sheets Shareholders' Equity Common Stock, \$1 par value Additional Paid-in Capital in Excess of Par - Common Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity \begin{tabular}{lrr} $ & 15,710$ & 8,400 \\ & 40,400 & 30,700 \\ \hline$ & 103,100 \\ \hline$ & 241,910 \\ \hline \hline \end{tabular}