please give me the answer of following parts

The following information is for Oriole Ltd. for the year ended June 30, 2024. Liabilities and shareholders' equity Current liabilities \begin{tabular}{|lrr|} \hline Accounts payable & $45,400 & $71,600 \\ \hline Dividends payable & 16,700 & 8,100 \\ \hline Total current liabilities & $2,100 & 79,700 \\ Bank loan payable & 115,400 & 165,200 \\ \hline Common shares & 167,000 & 111,200 \\ \hline Retained earnings & 189,700 & 147,500 \\ \hline \end{tabular} ORIOLE LTD. Statement of Income For the year ended June 30, 2024 \begin{tabular}{lr} Sales revenue & $465,000 \\ Cost of goods sold & 250,000 \\ Gross profit & 215,000 \\ Expenses & \\ Wages expense & $67,900 \end{tabular} Additional information: 1. Land was sold at cost and none was purchased during the year. 2. In fanuary, Orlote sold for eash equipment that had an eriginat eest of $27,500 and a net cirryling amount of $15,900 Using the information above, prepare the statement of cash flows for Oriole Ltd. for the year ended June 30,2024 , using the indirect method. (Show amounts that decrease cash flow with either asign e g. 15,000 or in parenthesis e.g. (15,000).) 2uestion 18 of 19 15.5/27 Decreace in Accounts Payable (26200) Net Cash Provided by Operating Activities : $443400 Cash Flows from Investing Activities Proceeds from the Sale of Land 35200 Purchase Equipment Proceeds from the Sale of Equipment : Net Cash Used for Investing Activities Cash Flows from Financing Activities Dividends Paid Repayment of Bank Loan (49800) issuance of Common shares 55200 Net Cash Used tor Financing Activities Net Changela Csh Question 18 of 19 15.5/27 Repayment of BankL Laan Issuance of Common Shares Net Cash Used for Financing Activities Net Change in Cash Ending Cash Opening Cash Net Change in Cash eTextbook and Media Ssive for cater. Question Part Score Attempts: 1 of 3 used Subm't Answer (b) Determine the cash flows from operating activities 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).)