Oriole Automotive Limited reported 2023 net income of $122,000 and sales of $379,000. Expenses for the year were as follows: depreciation expense $33,000, cost of goods sold $140,000, salaries and wages expense $47,000, rent expense $16,000 and loss on the disposal of equipment $21,000. Upon a review of the comparative statements of financial position, you note the following details: increase in accounts receivable $4,100, increase in inventory $2,900, decrease in accounts payable $3,000, decrease in salaries and wages payable $3,800 and decrease in prepaid rent $1,200. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)