Flint Corporation had the following 2021 income statement data: Sales Cost of goods sold Gross profit Operating expenses (includes depreciation of $20,790) Profit $199,380 120,000 79,380 49,500 $ 29,880 The following accounts increased during 2021 by the amounts shown: Accounts Receivable, $17,060; Inventory, $10,680; Accounts Payable, $13,080; Mortgage Payable $40,000. (a) - Your answer is partially correct. Prepare the cash flows from operating activities section of Flint's 2021 statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - signe.g.-15,000 or in parenthesis e.g. (15,000).) Flint Corporation Statement of Cash Flows (Partial) Direct Method Operating Activities Cash Receipts from Customers $ Cash Payments to Suppliers $ Increase in Salaries Payable Cash Flows from Operating Activities $