Grouper Corp.'s income statement for the year ended December 31, 2023, had the following condensed information: There were no purchases or sales of trading (FV-NI) investments during 2023. Grouper's statement of financial position included the following comparative data at December 31: Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a negative sign e.g. -15,000 or in parenthesis e.g. (15,000).)