Oriole Ltd. reported the following for the fiscal year 2021: ORIOLE LTD. Income Statement Year Ended September 30, 2021 Sales $575,000 Cost of goods sold 330,000 Gross profit 245,000 Operating expenses $ 101,000 26,000 Depreciation expense Gain on sale of land (36,000) 91,000 Profit before income tax 154,000 Income tax expense 38,500 Profit $115,500 Ac Additional information: 1. 2. Accounts receivable decreased by $15,500 during the year. Inventory increased by $7,000 during the year. Prepaid expenses decreased by $5,000 during the year. Accounts payable to suppliers increased by $10,500 during the year. 3. 4. 5. Accrued expenses payable increased by $4,500 during the year. 6. Income tax payable decreased by $6,300 during the year. Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - signe.g.-15,000 or in parenthesis e.g. (15,000).) a- ORIOLE LTD. Cash Flow Statement (Partial)-Indirect Method $ Adjustments to reconcile profit to $ $ V Act > Got