Riverbed Corp.$\text{'}$s income statement for the year ended December $31,2023,$ had the following condensed information:

There were no purchases or sales of trading $($FV$-$NI$)$ investments during $2023.$

Riverbed's statement of financial position included the following comparative data at December $31$ :

$($a$)$

Your answer is partially correct.

Prepare the operating activities section of the statement of cash flows using the direct method. $($Show amounts

that decrease cash flow with either a negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$