Information fromsthe staternent of financial position and statement of inconte is given below lor Ayayal Foxd inc, a camplam fikksing IFR5, for the year ended Decerrber 31. Ayayai Road has adopted the policy of cossifying interest paid as operating activities and dividends padid as fithancing activities. Additional information: 1. Investments in land were sold at a gain during 2020 . 2. Equipment costing $56,300 was sold for $16,430, resulting in a gain. 3. Common shares were issued in exchange for some equipinent during the year. No other shares were issued. 4. The remainins purchases of equipment werepaid for incash. Prepare the operating activities section of the statement of cash flows using the direct method, (Show omounts that decreine cash faw with either a +signes15,000 or in parenthesis eg. (15.000).). Prepare the operating activities section of the statement of cash flows using the direct method. I Show emounts thot decrease cash: flow with either a - slgh e.9. - 15,000 or in parenthesis e g. (15,000))