Orange Groove Spas provides the following data for the year just ended on December 31. View the December 31 data. Requirement Prepare the operating activities section of Orange Groove Spas' statement of cash flows for the year just ended, using the direct method for operating cash flows. (Use par be subtracted.) Orange Groove Spas Statement of Cash Flows-Operating Activities Section (Direct Method) For the Year Ended Decemher 31 December 31 Data