Part A (16 marks) t DL Company's Statement of Financial Position and Income Statement in 2019 are shown below.+ t + + 2018 + t + t t + t t DL Company Statement of Financial Positione December 31+ 2019- Assets: Cash- $27.020- Accounts receivable- 47,000- Merchandise inventory+ 98.000- Long-term investments 86,980- Machinery 220,500+ Accumulated depreciation (50.500) Total assetse $429.000- Liabilities:- Accounts payable- $78,000+ Interest payable- 11,000+ Income taxes payable- 22.800- Bonds payable- 58.500- Total liabilities: $170,300 Equity- Share capitale 140.000- Share premium- 15,000 Retained earnings 103,700- Total equity- $258.700- Total liabilities and equity $429.000- $36,000+ 44.000- 85.000 - 77.000- 175.000 - (47,500)- $369.500- Pe $50,000 8.000 22.200 78.20020 $158,400 t t t t t Pe t 120.000-2 11,000 80,100-2 $211.100- $369.500-2 t t le $380,000 He DL Company Income Statemente For Year ended December 31, 2019- Sales Cost of goods solde ($96,000) Depreciation expenser (35.000): Interest expense- (11,000) Other operating expenses (47.000) Loss on sale of machinery Income before taxes He He (189,000) - (1.500 189,5002 30.000.- 159.500 H Net income- (Note: DL's policy is to classify interest expenses in operating activity) Required Based on the available information, prepare ONLY the "Cash Flows from Operating Activities section of the statement of cash flows for DL Company. Show the calculation steps. t (16 marks) Part B (4 marks) Give two examples of operating cash inflows and two examples of operating cash outflows. + (4 marks) (Total 20 marks)