E11.12 Prepare the operating activities section of the statement of cash flows indirect method. LO3 The current section of Opotiki Ltd statement of financial position at 30 June 2019 is presented below. 2019 2018 Current assets Cash $105 000 $ 99 000 Accounts receivable 120 000 89 000 Inventory 161 000 186 000 Prepaid expenses 27 000 22 000 Total current assets $431 000 $396 000 Current liabilities $ 85 000 $ 92 000 15 000 5 000 $100 000 $ 97 000 Accounts payable Accrued expenses payable Total current liabilities Other information: 1. Profit for the year ended 30 June 2019 was $153 000. 2. Depreciation expense was $19 000. Required Prepare the net cash provided by the operating activities section of Opotiki's statement of cash flows for the year ending 30 June 2019 using the indirect method