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Smith and Jones Partnership provides specialist financial planning services to its clients. The following information relates to the year just ended. 2020 Cash Accounts receivable Prepaid expenses Accounts payable $51,000 $75,200 $11,800 $60,200 2019 $52,000 $80,600 $15.100 $66,100 Sales revenue Operating expenses a Profit $283,200 $209,600 $126,600 a Operating expenses include depreciation of $3,300. Required: Using the direct method, prepare the operating activities section of the statement of cash flows for the period ending 30 June 2020. Important: For any amounts, please don't include the dollar sign ($) or any thousands separator - i.e., $12,000 should be written as 12000 For cash outflows, please include the - (minus) sign in front of the amounts. Please don't place the amounts in parentheses. $ Cash flows from operating activities Receipts from customers Payments to suppliers and employees Net cash from operating activities