METLOCKLTD. Statement of Financial Position As at June 30 20242023 Assets Current assets: \begin{tabular}{|c|c|c|} \hline Cash & $66,800 & $47,400 \\ \hline Accounts receivable & 95,200 & 66,700 \\ \hline Inventory & 83,900 & 102,800 \\ \hline Total current assets & 245,900 & 216,900 \\ \hline Equipment & 155,400 & 113,600 \\ \hline Accumulated depreciation, equipment & (29,500) & (29,200) \\ \hline \multirow[t]{2}{*}{ Land } & 163,900 & 200,000 \\ \hline & $535,700 & $501,300 \\ \hline \multicolumn{3}{|l|}{ Liabilities and shareholders' equity } \\ \hline \multicolumn{3}{|l|}{ Current liabilities } \\ \hline Accounts payable & $45,400 & $74,300 \\ \hline Dividends payable & 19,500 & 8,500 \\ \hline \end{tabular} Liabilities and shareholders' equity Current liabilities \begin{tabular}{|lrr} \hline Accounts payable & $45,400 & $74,300 \\ \hline Dividends payable & 19,500 & 8,500 \\ \hline Total current liabilities & 64,900 & 82,800 \\ \hline Bank loan payable & 114,500 & 164,000 \\ Common shares & 167,600 & 110,500 \\ Retained earnings & 188,700 & 144,000 \\ \hline \end{tabular} METLOCK LTD. Statement of Income For the year ended June 30, 2024 \begin{tabular}{lr} \hline Sales revenue & $443,000 \\ Cost of goods sold & 250,000 \\ \hline Gross profit & 193,000 \end{tabular} Additional information: 1. Land was sold at cost and none was purchased during the year. 2. In January. Metlock sold for cash equipment that had an original cost of $25,100 and a net carrying amount of $15,600. Determine the cash flows from operating activities using the direct method. (Show amounts that decrease cash flow with either asign e.g. 15,000 or in parenthesis e.g. (15,000)