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Is highlighted item (interest payable) added to calculating operating activities cashflow or reduced from it ? this is via the indirect cashflow dep exp Loss

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Is highlighted item (interest payable) added to calculating operating activities cashflow or reduced from it ? this is via the indirect cashflow

dep exp Loss of sale Inc in A/R inc in inventory Inc in prepaid exp Decrease in a/p dec in i/p dec in accrued ex net income $ 140,000.00 $ 69,000.00 $ $ (44,000.00) $ (10,000.00) $ $ $ 4,000.00 $ $ 159,000.00

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