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Ivanhoe Ltd. reported the following for the fiscal year 2021: IVANHOE LTD. Income Statement Year Ended September 30, 2021 Sales $574.000 Cost of goods sold 329,000 Gross profit 245,000 Operating expenses $ 100,000 Depreciation expense 25,000 Gain on sale of land (35.000) 90.000 Profit before income tax 155.000 Income tax expense 38.750 Profit $116,250 Additional information: 1. Accounts receivable decreased by $15,400 during the year. 2. Inventory increased by $6.900 during the year. 3. Prepaid expenses decreased by 54.900 during the year. 4. Accounts payable to suppliers increased by $10,400 during the year 5. Accrued expenses payable increased by $4,400 during the year. 6. Income tax payable decreased by $6.200 during the year. Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis eg. (15,000J) IVANHOE LTD. Cash Flow Statement (Partial) Direct Method $