Carla Vista Automotive Limited reported 2023 net income of $158,000 and sales of $423,000. Expenses for the year were as follows: depreciation expense $26,000, cost of goods sold $145,000, salaries and wages expense $53,000, rent expense $14,500 and loss on the disposal of equipment $20,000. Upon a review of the comparative statements of financial position, you note the following details: increase in accounts receivable $4,900, increase in inventory $3,200, decrease in accounts payable $2,500, decrease in salaries and wages payable $3,500 and decrease in prepaid rent $1,300. Prepare the operating section of the statement of financial position using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)