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Question 2 of 46 -V15 E View Policies Current Attempt in Progress Carla Vista Ltd. is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for the year are reported below: $521.400 269,500 251.900 $170.500 27,500 (5,500) CARLA VISTA LTD. Income Statement Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense Gain on sale of equipment Profit before income tax Income tax expense Profit Changes in current assets and current liabilities were as follows: Accounts receivable Inventory Prepaid expenses Accounts payable Dividends payable Income taxes payable 192,500 59,400 16,500 $42.900 $19,800 10,450 1.100 6,600 2,7150 2,200 decrease increase increase decrease decrease decrease Prepare the operating activities section of the cash flow statement using the direct method (Show amounts that decrease cash flow 46.000 or in parenthesses. (15.0001 abilities were as follows: Accounts receivable Inventory Prepaid expenses Accounts payable Dividends payable Income taxes payable $19,800 10,450 1.100 6,600 2.750 2.200 decrease Increase Increase decrease decrease decrease Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis es (15,000).) CARLA VISTA LTD. Cash Flow Statement (Partial)