The accounting records of Affordable Pharmaceuticals, Inc., reveal the following: (Click the icon to view the accounting records.) Requirement Compute cash flows from operating activities by the direct method. Also evaluate Affordable's operating cash flow. Give the reason for your evaluation Start by completing the cash flows from operating activities. (Use parentheses or a minus sign for numbers to be subtracted, for payments, and for a net decrease in cash.) Cash flows from operating activities: Receipts: Total cash receipts Payments: Total cash payments Net cash provided by (used for) operating activities Evaluate Affordable's operating cash flow. Give the reason for your evaluation. The operating cash flow is . This is shown by the Choose from any list or enter any number in the input fields and then continue to the next question. i Accounting records Net income...................$ 31,000 Payment of income tax .......... 21,000 Collection of dividend 26,000 24,000 Payment of salaries and wages ............$ Depreciation expense ............ Increase in current liabilities Increase in current assets other than cash Payment of dividends Collection of accounts revenue 18,000 Payment of interest ....... Cash sales 21,000 Loss on sale of land ............ 13,000 Acquisition of land with cash .... Payment of accounts 80,000 payable 10,000 14,000 20,000 1,000 36,000 receivable ...... .. 58,000