Marigold Ltd. had the following 2023 income statement data: The following accounts increased during 2023 by the amounts shown: Accounts Receivable, $15,000; Inventory, $10,800; Accounts Payable (relating to inventory), $13,800; Taxes Payable, $1,600; and Mortgage Payable, $40,700. Prepare the cash flows from operating activities section of Marigold's 2023 statement of cash flows using the indirect method