Ayayai Ltd. had the following 2023 income statement data: The following accounts increased during 2023 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. (a) Prepare the cash flows from operating activities section of Ayayai's 2023 statement of cash flows using the direct method and following IFRS. (Show amounts that decrease cash flow with either a negative sign e.g. 15,000 or in parenthesis e.g. (15,000).) Prepare the cash flows from operating activities section of Ayayai's 2023 statement of cash flows using the direct method and Ayayai Ltd. had the following 2023 income statement data: The following accounts increased during 2023 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. (a) Prepare the cash flows from operating activities section of Ayayai's 2023 statement of cash flows using the direct method and following IFRS. (Show amounts that decrease cash flow with either a negative sign e.g. 15,000 or in parenthesis e.g. (15,000).) Prepare the cash flows from operating activities section of Ayayai's 2023 statement of cash flows using the direct method and