Current Attempt in Progress The income statement of Sunland International Inc. contained the following condensed information: SUNLAND INTERNATIONAL INC. Income Statement Year Ended December 31, 2021 Service revenue $478,000 Operating expenses $249,000 Depreciation expense 39,000 Loss on sale of equipment 29,000 317,000 Profit from operations 161,000 Other revenues and expenses Interest expense 10,800 Profit before income taxes 150,200 Income tax expense 37,550 Profit $112,650 Sunlands balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $56,000 $41,600 Prepaid insurance 5,800 8,800 Accounts payable 31,600 40,800 Interest payable 2,400 1,330 Income tax payable 3,400 5,300 Unearned revenue 12,800 8,300 Additional information: Accounts payable relate to operating expenses. Assuming Sunland reports under ASPE, prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND INTERNATIONAL INC. Cash Flow Statement (Partial)Indirect Method