Pina Ltd. had the following 2020 income statement data:

Sales		$208,700
Cost of goods sold		119,000
Gross profit		89,700
Operating expenses (includes depreciation of $21,900)		49,500
Income before income taxes		40,200
Income taxes		15,000
Net income		$25,200

The following accounts increased during 2020 by the amounts shown: Accounts Receivable, $16,400; Inventory, $10,500; Accounts Payable (relating to inventory), $14,000; Taxes Payable, $2,000; and Mortgage Payable, $40,300.

a) Prepare the cash flows from the operating activities section of Pinas 2020 statement of cash flows using the direct method and following IFRS. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

b) How would the disclosure requirements differ under ASPE? The amount of __________ need not be disclosed under ASPE