Sandhill Ltd. is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for the year are reported below: Sales Cost of goods sold Gross profit Operating expenses Depreciation expense Gain on sale of equipment Profit before income tax Income tax expense Profit for the year SANDHILL LTD. Income Statement Year Ended November 30, 2024 Changes in current assets and current liabilities were as follows: $929,040 480,200 448,840 $303,800 49,000 (9,800) 343,000 105,840 29,400 $76,440 Changes in current assets and current liabilities were as follows: Accounts receivable Inventory Prepaid expenses Accounts payable Dividends payable ncome tax payable $35,280 decrease 18,620 increase 1,960 increase 11,760 decrease 4,900 decrease 3,920 decrease repare the operating activities section of the cash flow statement using the indirect method. (Show ar th either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) SANDHILL LTD. Cash Flow Statement (Partial)-Indirect Method Month Ended November 30, 2024 SANDHILL LTD. Cash Flow Statement (Partial)-Indirect Method Month Ended November 30, 2024 Adjustments to reconcile profit to 10 S > < 2