Selected information from Oriole Ltd's statement of financial position and statement of income is as follows. Additional information: 1. Prepaid expenses and property tax payable relate to other operating expenses. 2. Accounts payable relate to purchases of inventory. 3. Operating expenses included depreciation expense of $11,900 and a loss of $5,900 on the disposal of equipment. Prepare the operating activities section of the statement of cash flows using the direct method