Oriole Ltd. is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for the year are reported below: ORIOLE LTD. Income Statement Year Ended November 30, 2021 Sales $720,480 372.400 348,080 $235,600 38.000 Cost of goods sold Gross profit Operating expenses Depreciation expense Gain on sale of equipment Profit before income tax Income tax expense (7.600) 266,000 82,080 22.800 $59.280 Profit Changes in current assets and current liabilities were as follows: Accounts receivable $27,360 decrease 14,440 increase Inventory 1.520 Increase 9,120 decrease Prepaid expenses Accounts payable Dividends payable 3.800 decrease 3.800 decrease Dividends payable Income taxes payable 3,040 decrease Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - signes -15,000 or in paren ORIOLE LTD. Cash Flow Statement (Partial) Adjustments to reconcile profitto $ Adjustments to reconcile profit to > > >