Changes in current assets and current liabilities were as follows: Accounts receivable Inventory Prepaid expenses Accounts payable Dividends payable $24,12012,7301,3408,0403,3502,680decreaseincreaseincreasedecreasedecreasedecrease Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis e.s. (15,000)