$\backslash$ Pina Manufacturing has provided the following comparative financial statements:

$\backslash$table$[[\backslash$table$[[$Pina Manufacturing$],[$Statement of Financial Position$],[$As at December $31]]],[$Assets$,2023,2022],[$Cash$,$$$629,000,$$$567,000],[$Accounts receivable,$74,000,94,000],[$Inventory$,108,000,71,000],[$Prepaid operating expenses,$10,000,11,000],[$Long term investments,$150,000,100,000],[$Equipment$,615,000,538,000],[$Less: Accumulated depreciation,$(78,000),(62,000)],[$$$1,508,000,$$$1,319,000],[$Liabilities and Shareholders' Equity$],[$Accounts payable,$$66,000,$$$29,000],[$Income tax payable,$18,000,28,000],[$Bonds payable,$171,000,269,000],[$Common shares,$703,000,565,000]]$ Depreciation expense of $$27,000$ is included in the operating expenses. Prepare the operating activities section of the statement of

cash flows, using the direct method. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis

e$.$g$.(15,000).$

PINA MANUFACTURING

Partial Statement of Cash Flows

December $31,2023$

Cash Flows from Operating Activities

Cash Received from Customers

$

Cash Paid to Suppliers

Cash Paid for Interest

Cash Paid for Taxes

Net Cash Provided by Operating Activities

$9$