Comparative balance sheets for $2022$ and $2023$ and an income statement for $2023$ are provided below for Porto Travel Company.

Determine cash inflows$/($outflows$)$ from operating activities using the direct method Show workings for partial credit.

$\backslash$table$[[\backslash$table$[[$Porto Travel Company$],[$Balance Sheets$],[$as of December $31]]],[,2023,2022],[$Assets$],[$Cash$,$$$21,500,$$$123,000$