Crane 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: CRANE LTD. Income Statement Year Ended November 30, 2017 Sales $360,240 Cost of goods sold 186,200 Gross profit 174,040 Operating expenses $117,800 Depreciation expense 19,000 Gain on sale of equipment (3,800) 133,000 Profit before income tax 41,040 Income tax expense 11,400 Profit $29,640 Changes in current assets and current liabilities were as follows: Accounts receivable $13,680 decrease Inventory 7,220 increase Prepaid expenses Accounts payable Dividends payable 760 increase 4,560 decrease 1.900 decrease Income taxes payable 1.520 decrease Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a sign