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 Depreciation expense 26,000 Gain on sale of land (36,000 91,000 Profit before income tax 154.000 Income tax expense 38,500 Profit $115.500 Additional information: 1. 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. 4 Accounts payable to suppliers increased by $10.500 during the year. Accrued expenses payable increased by $4.500 during the year. Income tax payable decreased by $6,300 during the year. 2. 3. 5. Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a -sign eg.-15,000 or in parenthesis e.g. (15,000).) ORIOLE LTD. Cash Flow Statement (Partial)- Indirect Method $ Adjustments to reconcile profit to > $