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The statement of income for Ivanhoe Ltd., a private company reporting under ASPE, is presented here: Additional information regarding 2021 : 1. Operating expenses include $75,000 of depreciation expense and a $110,000 impairment loss on property, plant, and equipment. 2. Accounts receivable increased by $186,000. 3. Inventory decreased by $52,000. 4. Prepaid expenses related to operating expenses increased by $50.000. 5. Accounts payable to suppliers of inventory decreased by $188,000. 6. Rent payable related to operating expenses decreased by $91.000. 7. Interest payable decreased by $20,000. 5. Accounts payable to suppliers of inventory decreased by $188,000. 6. Rent payable related to operating expenses decreased by $91,000. 7. Interest payable decreased by $20,000. 8. Deferred revenue received from customers decreased by $24.000. 9. Income tax payable increased by $21,000. (a) Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts thot decrease cash. flow with either asign eg. 15,000 or in parenthesis eg (15,000) )