MEA Corporation - operating cash flow statement For the fiscal year 2011, MEA Corporation reports the following partial balance sheet (some fields are blank on purposes): MEA Corporation Partial Statement of Financial Position at December 31, 2011 2011 2010 Buildings and equipment Accumulated depreciation-buildings and equipment Intangible assets Accumulated amortization Investment, non-trading 674 000 76 000 Inventory 58 500 45 000 Prepaid expenses 5 100 3 000 Accounts receivable (net) 61 300 27 000 Dividend receivable 10 900 12 000 Cash 237 100 224 000 Total assets Share capital-ordinary Retained earnings Other comprehensive income Bond payable-long-term C127 000 181 000 Notes payable-bank, long-term 91 000 91 000 Notes payable-bank, short-term 5 700 19 000 Unearned revenue 14 400 13 000 Accounts payable 29 800 100 800 Interest payable 11 400 6 700 Dividend payable 48 200 34 000 Total liabilities and shareholders' equity Additional information from the footnotes to the financial statements reveals that - Net income for 2011 amounts to E200 700; - For the year 2011, the company recognized depreciation of C27 300, amortization of 65 000, and gain on asset disposal of E3 000; Changes in carrying value on the long-term investments are due to the change in the fair value of the portfolio and are not recognized in net income; - The company did not issue or repurchase shares. - Transactions with bond and debt holders are settled in cash. The company's policy to pay cash dividend within 3 months after the end of the fiscal year; - The transfer of net income to retained earnings and declaration of cash dividend were the only entries in the Retained Earnings account. Based on the information above, provide the operating activities part of MEA Corp.'s cash flow statement for 2011 using the indirect method. Use a minus sign to indicate subtractions from net income