Bight Corporation reported the following information for the year ended December 31

Function: SUM; Formula: Add, Subtract; Cell Referencing Using Excel to Prepare the Cash Provided (Used) by Operating Activities PROBLEM Bight Corporation reported the following information for the year ended December 31. Balance sheet accounts Accounts receivable Inventory Prepaid expenses Accounts payable Income tax payable Balance sheet accounts Sales Gain on sale of land Cost of goods sold Operating expenses Depreciation expense Income tax expense S 2024 80,000 62,000 3,000 40,000 24,000 2023 S 60000 53,000 9,000 51,000 9,000 Student Work Area Required: Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. Calculate the net cash provided (used) by operating activities using the direct method. List cash payments in the order presented in your text. Bight Corporation Cash Flow Statement (Partial) Year Ended December 31, 2024 Operating activities S 340,000 25,000 160,000 81,000 26,000 45,000