Selected information from Carla Vista Ltd's statement of financial position and statement of income is as follows: CARLA VISTA LTD. Statement of Financial Position (partial) December 31 2021 2020 Current assets Accounts receivable $7,100 $11,200 Inventory 5,400 4.400 Prepaid expenses 3,400 1.800 Current liabilities Accounts payable 4,400 2,400 Income tax payable 1,600 700 Property tax payable 2,000 1,150 Bank loan payable-current portion 5,400 8,400 CARLA VISTALTD. Statement of Income Year Ended December 31, 2021 Sales $205,000 Cost of goods sold 115,000 Gross profit 90,000 Operating expenses 60,000 Income from operations 30.000 Interest expense 2,000 Income before income tax 28,000 Income tax expense 3,400 Net income $24,600 Additional information: Additional information: 1. The bank loan was received in the past to finance the purchase of equipment. 2. Operating expenses included depreciation expense of $11,000 and a loss of $5,700 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 eg.-15,000 or in parenthesis e.g. (15,000)) Operating activities Net income CARLA VISTA LTD. Statement of Cash Flows (Partial) Year Ended December 31, 2021 Adjustments to reconcile net income to Cash flows from operating activities 24600 R