Smith and Jones Partnership provides specialist financial planning services to its clients. The following information relates to the year just ended. Cash Accounts receivable 2020 2019 $67,500 $75,900 $60,300 $59,200 $23,100 $20,500 $53,700 $48,000 Prepaid expenses Accounts payable Sales revenue a Operating expenses Profit $210,200 $166,100 $66,600 a Operating expenses include depreciation of $3,900. Required: Using the direct method, prepare the operating activities section of the statement of cash flows for the period ending 30 June 2020. Important: For any amounts, please don't include the dollar sign ($) 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