Sunland Ltd. reported the following for the fiscal year 2024: Additional information: 1. Accounts receivable decreased by $14,550 during the year. 2. Inventory increased by $6,790 during the year. 3. Prepaid expenses decreased by $4,850 during the year. 4. Accounts payable to suppliers increased by $9,700 during the year. 5. Accrued expenses payable increased by $3,880 during the year. 6. Income tax payable decreased by $5,820 during the year. Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - sign e.c. -15.000 or in narenthesis e.c. (15.000l.)