Selected information from Blossom Ltd's statement of financial position and statement of income is as follows: BLOSSOM LTD. Statement of Financial Position (partial) December 31 2021 2020 Current assets Accounts receivable $7,300 $11.800 Inventory 6,200 4,100 Prepaid expenses 3,400 1,900 Current liabilities Accounts payable 4,250 2,300 Income tax payable 2.000 800 Property tax payable 2.200 1.500 Bank loan payable-current portion 5,400 8.200 BLOSSOMLTD. Statement of Income Year Ended December 31, 2021 Sales $195,000 Cost of goods sold 120.000 Gross profit 75,000 Operating expenses 52,000 Income from operations 23,000 Interest expense 1.800 Income before income tax 21,200 Income tax expense 3.800 Net income $17,400 Additional information: 1. 2. The bank loan was received in the past to finance the purchase of equipment. Operating expenses included depreciation expense of $11,800 and a loss of $5,300 on the disposal of equipment Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) BLOSSOM LTD. Statement of Cash Flows (Partial) Operating activities Adjustments to reconcile net income to $