MU Ltd is required to prepare a Cash Flow Statement for the year ended 30 June 2021. Net profit for the financial year was $214,000. Accounting information for MU Ltd 30 June 2020 30 June 2021 Cash $136,000 $555,000 Accounts Receivable Inventory $72,000 $44,000 $175,000 $190,000 Prepaid Rent $75,000 $59,000 Delivery Van $107,200 $107,200 Accumulated Depreciation - Delivery Van $11,500 $27,580 Accounts Payable $99,500 $77,600 Interest Payable $21,000 $35,000 Long-term Loan $200,000 $275,000 Ordinary Share Capital $240,000 $330,000 On 31 December 2020, MU Ltd carried out another ordinary share issue where 10,000 shares were sold. On 1 April 2021, MU Ltd engaged in additional loan borrowing from the bank to assist in managing cash flows. Required: Using the balance sheet information and additional notes provided above, prepare the operating activities section of the Cash Flow Statement using the indirect method. Note: Only the operating activities section is required, not the entire cash flow statement