Income tax expense 18,000 35,000 45,000 Dividends paid 7,000 5,000 25,000 Increase/(Decrease) in Accounts receivable (2,500 ) 5,300 (8,900 ) Inventory 6.200 (8,000 ) 19,000 Property, plant, and equipment 50,000 (10,000 ) 60,000 Accounts payable 4,200 (6,600 ) 4.200 Interest payable (2,500 ) 1.200 (500) Income tax payable 2.500 (1.500 ) 6,500 Mortgage payable 20,000 (40,000) 10.000 Common shares 30,000 (5,000 ) (80,000 ) For each of the above companies, calculate the cash flow from operations using the indirect method.