DO NOT COPY FROM CHAT GPT, MAKE THE operating section of the cash flow statement using the direct method ONLY

The current assets and liabilities sections of the comparative balance sheets of Regent Inc., a private entity reporting under ASPE, at December 31 are presented below, along with the income statement: REGENT INC. Comparative Balance Sheet Accounts REGENT INC. Income Statement Year Ended October 31, 2024 Instructions Prepare the operating section of the cash flow statement using the direct method