Bramble Corp's income statement for the year ended December 31, 2023, had the following condensed information: Service revenue $770,400 Operating expenses (excluding depreciation) $495,000 Depreciation expense 55,000 Unrealized loss on FV-NI investments 4.700 Loss on disposal of equipment 11,700 566,400 Income before income tax 204,000 49,000 Income tax expense $155,000 Net income There were no purchases or sales of trading (FV-NI) investments during 2023. Bramble's statement of financial position included the following comparative data at December 31: There were no purchases or sales of trading (FV-NI) investments during 2023. Bramble's statement of financial position included the following comparative data at December 31: 2023 2022 FV-NI investments $21,700 $26,400 Accounts receivable 34,200 54.200 Accounts payable Income tax payable 45.200 31,300 6,700 8,700 (a) Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a negative sign e.g. -15,000 or in parenthesis e.g. (15,000).) Bramble Corp. Partial Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2023 Bramble Corp. Partial Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2023 0 0