Ayayai Ltd. had the following 2020 income statement data: Sales $205,600 Cost of goods sold 119,400 Gross profit 86,200 Operating expenses (includes depreciation of $22,400) 48,300 Income before income taxes 37,900 Income taxes Net income 15,000 $22,900 The following accounts increased during 2020 by the amounts shown: Accounts Receivable, $16,000; Inventory, $10,500; Accounts Payable (relating to inventory), $14,000; Taxes Payable, $2,000; and Mortgage Payable, $40,200. Prepare the cash flows from operating activities section of Ayayai's 2020 statement of cash flows using the direct method and following IFRS. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).) Ayayai Ltd. Statement of Cash Flows eTextbook and Media How would the disclosure requirements differ under ASPE? The amount of need not be disclosed under ASPE