Information from the statement of financial position and statement of income is given below for Riverbed Road Inc., a company following IFRS, for the year ended December 31. Riverbed Road has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities.

Comparative Statement of Financial Position, at December 31
			2020			2019
Cash			$92,200			$47,950
Accounts receivable			92,000			37,400
Inventory			131,900			110,650
Investments in land			85,300			108,000
Property, plant, and equipment			288,000			209,000
Accumulated depreciation			(49,300	)		(40,000	)
			$640,100			$473,000
Accounts payable			$53,300			$48,680
Accrued liabilities			12,600			19,530
Notes payable			142,000			78,000
Common shares			250,000			201,000
Retained earnings			182,200			125,790
			$640,100			$473,000
Statement of Income, year ended December 31, 2020
Revenues
	Sales revenue					$289,290
	Gain on disposal of investment in land					5,000
	Gain on disposal of equipment					8,890
						303,180
Expenses
	Cost of goods sold		$99,460
	Depreciation expense		57,100
	Operating expenses		14,760
	Income tax expense		37,000
	Interest expense		2,780			211,100
Net income						$92,080

Additional information:

1.		Investments in land were sold at a gain during 2020.
2.		Equipment costing $57,700 was sold for $18,790, resulting in a gain.
3.		Common shares were issued in exchange for some equipment during the year. No other shares were issued.
4.		The remaining purchases of equipment were paid for in cash.

Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

RIVERBED ROAD INC. Statement of Cash Flows Direct Method choose the accounting period Month Ended December 31, 2020Year Ended December 31, 2020December 31, 2020
select an opening section name Cash Flows from Investing ActivitiesNet Cash Provided by Operating ActivitiesCash at Beginning of PeriodCash Flows from Financing ActivitiesCash at End of PeriodCash Flows from Operating ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Financing ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Used by Operating ActivitiesNet Increase in CashNet Decrease in CashNet Cash Provided by Investing Activities
select an item Cash Payments to SuppliersCash Payments for InterestCash Payments for Operating ExpensesCash Collections from CustomersCash Payments for Income TaxesCash Payments for Depreciation Expense		$enter a dollar amount
select an item Cash Payments to SuppliersCash Payments for Operating ExpensesCash Payments for Depreciation ExpenseCash Collections from CustomersCash Payments for InterestCash Payments for Income Taxes		enter a dollar amount
select an item Cash Payments for InterestCash Collections from CustomersCash Payments for Operating ExpensesCash Payments to SuppliersCash Payments for Income TaxesCash Payments for Depreciation Expense		enter a dollar amount
select an item Cash Payments for Operating ExpensesCash Payments for Depreciation ExpenseCash Payments to SuppliersCash Payments for Income TaxesCash Payments for InterestCash Collections from Customers		enter a dollar amount
select an item Cash Payments to SuppliersCash Payments for Operating ExpensesCash Payments for InterestCash Collections from CustomersCash Payments for Depreciation ExpenseCash Payments for Income Taxes		enter a dollar amount
select a closing section name Net Cash Used by Financing ActivitiesCash Flows from Operating ActivitiesNet Increase in CashCash Flows from Investing ActivitiesCash Flows from Financing ActivitiesNet Cash Used by Operating ActivitiesCash at Beginning of PeriodNet Decrease in CashNet Cash Provided by Operating ActivitiesNet Cash Used by Investing ActivitiesCash at End of PeriodNet Cash Provided by Investing ActivitiesNet Cash Provided by Financing Activities		$enter a total amount for this section