Brenda, Inc. has prepared the following comparative balance sheets for 2020 and 2021:

		2021			2020
Cash		$ 338,400			$ 183,600
Accounts receivable		166,800			140,400
Inventory		180,000			216,000
Prepaid expenses		21,600			32,400
Plant assets		1,554,000			1,260,000
Accumulated depreciation		(540,000)			(450,000)
Patents		183,600			208,800
		$1,904,400			$1,591,200
Accounts payable		$ 183,600			$ 201,600
Accrued liabilities		72,000			50,400
Martgage payable					540,000
Preferred stock		630,000
Additional paid-in capitalpreferred		144,000
Common stock		720,000			720,000
Retained earnings		154,800			79,200
		$1,904,400			$1,591,200

1.		The Accumulated Depreciation account has been credited only for the depreciation expense for the period.
2.		The Retained Earnings account has been charged for dividends of $165,600 and credited for the net income for the year.

The income statement for 2021 is as follows:
	Sales revenue		$2,376,000
	Cost of sales		1,306,800
	Gross profit		1,069,200
	Operating expenses		828,000
	Net income		$ 241,200

(b) From the information above, prepare a schedule of cash provided by operating activities using the direct method. Brenda, Inc. Schedule of Cash Provided by Operating Activities ta $ $