Grouper Limited had the following financial statements: Grouper Limited Income Statement For the Year Ended December 31, 2023 Net sales Cost of goods sold Gross profit Operating expenses Income from operations Interest expense Income before income taxes Income taxes $176,000 104,000 29,400 42,600 3,730 38,870 11,700 Net income $27,170 Grouper Limited Comparative Statement of Financial Position Additional information: - Equipment that cost $8,530 was sold for the carrying amount of $4,000. - Dividends declared and paid were $10,600. Grouper Limited Comparative Statement of Financial Position As at December 31 Prepare the operating activities section of a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign es. 15,000 or in parenthesis eg. (15,000).) Grouper Limited Partial Statement of Cash Flows