Bubba Ltd operates a fish market. For the year ended 30 June 2021, Bubba Ltd recorded a Profit after tax of 531,000 after deducting from sales of $450,000 the following expenses: cost of sales $265,000, depreciation on vehicles $40,000, bad debts $5,000, interest $15.000, other accrued expenses $69,500, and income tax $27.500. Bubba Ltd also recorded a discount received of $3,000. The following additional information is available from Bubba Ltd statement of financial position as at 30 June 2021: 2021 2020 $ Accounts Receivable 39,300 27,800 Allowance for doubtful debts (3,000 (2.000) Inventory 84,200 86,600 Prepaid expenses 17,000 12,000 Deferred tax asset 11,000 12,800 Accounts payable 48,000 45,000 Provision for employee benefits 20,000 17.000 Other accrued expenses 21,500 23,500 Interest payable 20,000 27,000 Current tax liability 13,000 16,200 Deferred tax liability 18,000 16,900 Required: Calculate and prepare Cash Flows from Operating Activities (an extract from the Statement of Cash Flows) in accordance with AASB107 for the year ended 30 June 2021 Use the direct method. (16 marks)