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Accounts receivable increased $300,000 during the year. 2. Prepaid expenses decreased $130,000 during the year. 3. Accounts payable to suppliers of merchandise increased $250,000 during the year 4. Inventory increased $400,000 during the year 5. Accrued expenses payable decreased $190,000 during the year. 6. Administrative expenses include depreciation expense of $300,000 7. Interest payable increased $20,000 during the year. Prepare the Operating Activities section of Statement of Cash Flows using the Direct method