Carla Vista Ltd. is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for the year are reported below: CARLA VISTA LTD. Income Statement Year Ended December 31, 2021 Sales $606,720 Cost of goods sold 313,600 Gross profit 293,120 Operating expenses $198,400 Depreciation expense 32,000 Gain on sale of equipment (6,400 ) 224,000 Profit before income tax 69,120 Income tax expense 19,200 Profit $49,920 Changes in current assets and current liabilities were as follows: Accounts receivable $23,040 decrease Inventory 12,160 increase Prepaid expenses 1,280 increase Accounts payable 7,680 decrease Dividends payable 3,200 decrease Income taxes payable 2,560 decrease Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) CARLA VISTA LTD. Cash Flow Statement (Partial) Year Ended December 31, 2021 Operating Activities 2$ 2$ Net Cash Provided by Operating Activities 2$ 74880