Question 4 of 8 View Policies Current Attempt in Progress The income statement of Sunland International Inc contained the following condensed information: SUNLAND INTERNATIONAL INC. Income Statement Year Ended December 31, 2021 Service revenue $467,000 Operating expenses $238,000 Depreciation expense 33,500 Loss on sale of equipment 23,500 295.000 Profit from operations 172,000 Other revenues and expenses Interest expense 9.700 Profit before income taxes 162,300 Income tax expense 40.575 Profit $121.725 Sunland's balance sheet contained the following comparative data at December 31 2021 2020 Accounts receivable $50,500 $39,400 4,700 7,700 Prepaid insurance 29.400 39.700 Accounts payable 1,850 1.220 Interest payable 2.850 4,200 Income tax payable 11,700 7.200 Unearned revenue Additional information: Accounts payablerelate to operating expenses Assuming Sunland reports under ASPE prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-sign eg. -15,000 or in parenthesis es (15,0001) SUNLAND INTERNATIONAL INC. Cash Flow Statement (Partial) - Direct Method os