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I dont need solution for this problem I already have it but please I just wanna know under operating activities in the starting the profit

I dont need solution for this problem I already have it but please I just wanna know under operating activities in the starting the profit goes to credit side so why is that? why not debit side? thank you image text in transcribed
Sully Co, had the following financial data related to the year ended December 31: Prepare a statement of cash flows for calendar 2022 using the indirect method ( 25 marks)

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