ORIOLELTD. Income Statement Year Ended December 31, 2021 Sales $331,800 Cost of goods sold 171,500 Gross profit 160,300 Operating expenses $108,500 Depreciation expense 17,500 Gain on sale of equipment (3,500) 122,500 Profit before income tax 37,800 Income tax expense 10,500 Profit $27,300 Changes in current assets and current liabilities were as follows: Accounts receivable $12,600 decrease Inventory 6,650 increase Prepaid expenses 700 increase Accounts payable 4,200 decrease Dividends payable 1,750 decrease Income taxes payable 1,400 decrease Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-signey. -15,000 or in parenthesiseg. (15,000.) ORIOLE LTD. Cash Flow Statement(Partial) Year Ended December 31, 2021 Cash at Beginning of Period Net Income $ 27,300 Net Cash Used in Financing Activities Increase in Accounts Receivable $ 1,400 Increase in Accounts Pavable 1,400 Loss on Sale of Eauipment 12,600 Net Cash Provided by Operating Activities $