Here are selected transactions in summary amount for Wiscosin Company for the year 2022: 4 Payment of interest Cash sales Payment of income taxes Payment of operating expenses Payment of accounts payable for merchandise Collection of accounts receivable Payment of salaries and wages 4 There is an increase in the amount ($20,000) of inventories at 31/12/22+ 4 Sales revenue COGS Gross Profit Operating Expenses Salaries & Wages Depreciation Other operating expenses Operating Income Dividend revenue Loss on sale of vehicles Interest expense Income before income tax SH 10,000+ The income statement for the company for the year ended 31/12/22 is appended Se Se Tax expense Net Income 48,000 8,000 28,000 105,000 162,000 58,000+ 4 67,000+ 16,000 15,000+ F 17,000+ 12,000 12,000 235,000 (81,000)+ 154,000 $2,000 72,000 (7,000)+ 65,000+ 11,000 54,000 Required: Using the indirect method, prepare the operating cash flow section of the statement of cash flows for Wiscosin Company for the year ended 31/12/2022.