Question 4: XYZ Co. had the following information in 2020: Sales COGS Operating expenses (excluding depreciation) Interest expense Taxes Increase in Accounts receivable Decrease in inventory Increase in Accounts payable Decrease in other payables Increase in interest payable Decrease in tax payable 150000 80000 32000 8000 3000 7000 4000 5000 3500 2000 1000 Prepare operating cash flows using direct method