Oriole Ltd., which follows ASPE had the following comparative statement of financial position: Oriole Ltd. Comparative Statement of Financial Position December 31 Assets 2021 2020 Cash $ 84,100 $ 51,700 Accounts receivable 136,000 98,000 Inventory 81,000 122,000 Prepaid insurance 11,400 8,200 Equipment 301,500 253,500 Accumulated depreciation-equipment (72,000) (52,000) Patents 79,200 97,400 Total assets $ 621,200 $ 578,800 Liabilities and Shareholders' Equity Accounts payable $ 90,000 $ 77,100 Notes payable 7,700 11,600 Salaries and wages payable 15,700 7.700 Income taxes payable 16,400 20,100 Long-term note payable 109,500 127.700 Common shares 277.900 277,900 Retained earnings 104,000 56,700 Prepare the operating activities section of a statement of cash flows using the indirect format (Show amounts that decrease cash flow with either a - signes -19 (15,000)) Oriole Ltd. Statement of Cash Flows $ Adjustments to reconcile net income to net cash provided by operating activities: $ SEN