Determine the cash flows from operating activities using the direct method. $($Show amounts that decrease cash flow $m$

sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

CONCORD LTD$.$

Statement of Cash Flows, Direct Method

For the Year Ended June $30,2024$

$ The following information is for Cheyenne Ltd$.$ for the year ended June $30,2024.$Additional information: $1.$ Land was sold at cost and none was purchased during the year. $2.$ In January, Cheyenne sold for cash equipment that had an original cost of $\backslash (\backslash$$ $25,700\backslash )$ and a net carrying amount of $\backslash (\backslash$$ $12,400\backslash ).$Ising the