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The following information is for Harley Holdings Ltd. for the year ended January 31, 2020 HARLEY HOLDINGS LTD. Statement of Financial Position As at January 31 2020 2019 Assets Current assets: Cash $ 53,000 $ 38,690 Accounts receivable 92,010 58,300 Inventory 101,340 107,800 Total current assets 246,350 204,790 Equipment 185,500 153,700 Accumulated depreciation, equipment (46,110) (41,340) Land 127,200 180,200 $ 512,940 Liabilities and shareholders' equity $ 497,350 Current liabilities: Current liabilities: $ 48,020 $ 65,930 Accounts payable 13.780 5,300 Dividends payable Total current liabilities 61,800 71,230 Bank loan payable 106,000 148,400 Common shares 159,000 137,800 Retained earnings 186,140 139.920 $ 512,940 $ 497,350 HARLEY HOLDINGS LTD. Statement of Income For the year ended January 31, 2020 Sales revenue Cost of goods sold Gross profit Expenses $461,100 312,700 148.400 Wages expense Depreciation expense $ 16,110 28,090 Rent expense 16,010 Income tax expense 15,580 75,790 Operation income 72,610 Gain on sale of equipment 1,060 Net income $ 73,670 Additional information: 1. Equipment costing $ 37,100 was sold for $ 14,840. 2. Land was sold at cost and none was purchased during the year. (a2) Using the above information, prepare the operating activities section of statemen year ended January 31, 2020, using direct method. (Show amounts that decrease cash flo eg. (15,000).) HARLEY HOLDINGS LTD. Statement of Cash Flows, Direct Method For the Year Ended January 31, 2020 . HARLEY HOLDINGS LTD. Statement of Cash Flows, Direct Method For the Year Ended January 31, 2020 $ $