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The income statement of Whitlock Company is presented here. WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2020 Sales revenue $7,575.100 Cost of goods sold Beginning inventory $1,932,400 Purchases 4,449,500 Goods available for sale 6,381,900 Ending inventory 1,392,200 Total cost of goods sold 4,989,700 Gross profit 2,585,400 Operating expenses 1,049,100 Net income $1,536,300 Additional information: 1. Accounts receivable increased $199,300 during the year, and inventory decreased $540,200. 2. Prepaid expenses increased $170,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $338,500 during the year. 4. Accrued expenses payable decreased $108,400 during the year. 5. Operating expenses include depreciation expense of $81,400. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either G-sign e g. -15,000 or in parenthesis eg. (15,000). WHITLOCK COMPANY Partial Statement of Cash Flows For the Year Ended November 30, 2020 - - 7375800 Cash Flows from Operating Activities Cash Receipts from Customers Less - cash payments: To Suppliers To Suppliers C 3 259000