please also show how you did the calculations

The statement of income for Ivanhoe Ltd. a private company reporting under ASPE, is presented here: Additional information regarding 2021: 1. Operating expenses include $75,000 of depreciation expense and a $110,000 impairment loss on property, plant, and equipment. 2. Accounts receivable increased by $186,000. 3. Inventory decreased by $52,000. 4. Prepaid expenses related to operating expenses increased by $50,000. 5. Accounts payable to suppliers of inventory decreased by $188,000. 6. Rent payable related to operating expenses decreased by $91,000. 7. Interest payable decreased by $20,000. 8. Deferred revenue received from customers decreased by $24,000. 9. Income tax payable increased by $21,000. Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts that decrease cash