DL Company's Statement of Financial Position and Income Statement in 2019 are shown below. DL Company Statement of Financial Position December 31 2019 2018 $27,020 47,000 98,000 86,980 220,500 (50,500) $429,000 $36,000 44,000 85.000 77,000 175,000 (47,500) $369,500 Assets: Cash Accounts receivable Merchandise inventory Long-term investments Machinery Accumulated depreciation Total assets Liabilities: Accounts payable Interest payable Income taxes payable Bonds payable Total liabilities Equity: Share capital Share premium Retained earnings Total equity Total liabilities and equity $78,000 11,000 22,800 58,500 $170,300 $50,000 8,000 22,200 78,200 $158,400 140,000 15,000 103,700 S258,700 $429,000 120,000 11,000 80,100 $211,100 $369,500 $380,000 DL Company Income Statement For Year ended December 31, 2019 Sales Cost of goods sold ($96,000) Depreciation expense (35,000) Interest expense (11,000) Other operating expenses (47,000) Loss on sale of machinery Income before taxes Income tax expense Net income (189,000) (1,500) 189,500 (30,000 159,500 (Note: DL's policy is to classify interest expenses in operating activity) Required Based on the available information, prepare ONLY the Cash Flows from Operating Activities" section of the statement of cash flows for DL Company. Show the calculation steps