Bubba Ltd operates a fish market. For the year ended 30 June 2021, Bubba Ltd recorded a Profit after tax of $31,000 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: Accounts Receivable Allowance for doubtful debts Inventory Prepaid expenses Deferred tax asset Accounts payable Provision for employee benefits Other accrued expenses Interest payable Current tax liability Deferred tax liability 2021 $ 39,300 (3,000) 84,200 17,000 11,000 48,000 20,000 21,500 20,000 13,000 18,000 2020 $ 27,800 (2,000) 86,600 12,000 12,800 45,000 17,000 23,500 27,000 16,200 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