Balances at 30 June	2021	2020
Accounts Receivable	$2500	$1500
Inventory	26000	32000
Maintenance Supplies	2000	1000
Accounts Payable	4000	3000
Taxes Payable	2000	3500
Interest Payable	1500	2500
2021 Income Statement
Revenue	$80000
Cost of Goods Sold	55000
Gross Profit	25000
General and administrative expense	6000
Depreciation expense	2000
Total operating expense	6000
Profit before interest and tax	17000
Interest expense	4000
Profit before income tax	13000
Income tax expense	4000
Profit after income tax	9000

Prepare the operating activities section of the statement of cash flows using the direct method. Prepare the reconciliation of profit after income tax to net cash inflow from operating activities