Bramble Ltd. had the following 2023 income statement data: Revenues $111,000 Expenses 55,300 $55,700 In 2023, Bramble had the following activity in selected accounts: Accounts Receivable Allowance for Expected Credit Losses 1/1/23 19,400 1,280 1/1/23 Revenues 111,000 1,260 Write-offs Write-offs 1,260 1,420 Loss on impairment 92,000 Collections 12/31/23 37,140 1,440 12/31/23

Prepare Brambles cash flows from operating activities section of the statement of cash flows using the indirect method. (Show