Selected information from Sandhill Ltd.'s statement of financial position and statement of income is as follows: Additional information: 1. The bank loan was received in the past to finance the purchase of equipment. 2. Operating expenses included depreciation expense of $11,600 and a loss of $5,400 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 low with either a-sign e.g. - 15,000 or in parenthesis eg. (15,000)