Problem 17-2A (b) (direct method) Carla Vista Ltd. reported the following for the fiscal year 2017: CARLA VISTA LTD. Income Statement Year Ended September 30, 2017 Sales $568,000 Cost of goods sold 323,000 Gross profit 245,000 Operating expenses $ 94,000 Depreciation expense 19,000 Gain on sale of land (29,000) 84,000 Profit before income tax 161,000 Income tax expense 40,250 Profit $120,750 Additional information: 1. Accounts receivable decreased by $14,800 during the year. 2. Inventory increased by $6,300 during the year. 3. Prepaid expenses decreased by $4,300 during the year. 4. Accounts payable to suppliers increased by $9,800 during the year. 5. Accrued expenses payable increased by $3,800 during the year. 6. Income tax payable decreased by $5,600 during the year. Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that (15,000).) CARLA VISTA LTD. Cash Flow Statement (Partial)-Direct Method 4. Accounts payable to suppliers increased by 19,600 during the year 5. Accrued expenses payable increased by $3,800 during the year 6. Income tax payable decreased by $5.600 during the year Prepare the operating activities section of the cash now statement (15.000)) the Grect method (Showano that decrease show with the CARLA VISTA LTD. Cash Flow Statement (PartiaOrect Method LINK TO TEXT