Ayayai Corporation had the following 2021 income statement data: Sales Cost of goods sold Gross profit Operating expenses (includes depreciation of $20,710) Profit $203,780 120.000 83,780 47,010 $36,770 The following accounts increased during 2021 by the amounts shown: Accounts Receivable, $16,940; Inventory, $10.940: Accounts Payable, $13,230; Mortgage Payable $40,000. Prepare the cash flows from operating activities section of Ayayai's 2021 statement of cash flows using the direct method, (Show amounts that decrease cash flow with either a-signeg, -15,000 or in parenthesis eg (15,000).) Ayayai Corporation Statement of Cash Flows (Partial) Direct Method $ $ $