Question 4: Sohar Co. had the following information in 2020: Sales 180000 COGS 80000 Operating expenses (including depreciation) 32000 Depreciation expense 4200 Interest expense 9000 Taxes 4000 Increase in Accounts receivable 7000 Decrease in inventory 4000 Increase in Accounts payable 5000 Decrease in other payables 4500 Increase in interest payable 2300 Decrease in tax payable 2000 Prepare operating cash flows using direct method