Sunland Ltd. reported the following for the fiscal year 2021: SUNLAND LTD. Income Statement Year Ended September 30, 2021 Sales $578,000 Cost of goods sold 333,000 Gross profit 245,000 Operating expenses $ 104,000 Depreciation expense 29,000 Gain on sale of land (39,000) 94,000 Profit before income tax 151,000 Income tax expense 37.750 Profit $113,250 Additional information: 1. Accounts receivable decreased by $15,800 during the year. 2. Inventory increased by $7.300 during the year. 3. Prepaid expenses decreased by $5,300 during the year. 4. Accounts payable to suppliers increased by $10,800 during the year. 5. Accrued expenses payable increased by $4,800 during the year. Income tax payable decreased by $6.600 during the vean Prepare the operating activities section of the cash flow statement using the direct method(Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) SUNLAND LTD. Cash Flow Statement (Partial )- Direct Method $ $ $