The current assets and liabilities sections of the comparative balance sheet of Sunland Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement: SUNLAND INC. Comparative Balance Sheet Accounts 2024 2023 Cash $93,060 $98,700 Accounts receivable 60,160 38,540 Inventory 30,550 43,240 Prepaid expenses 7,050 5,452 Accounts payable 40,420 33,840 Accrued expenses payable 4,700 7,520 Dividends payable 22,560 15,980 Dividends payable. 22,560 15,980 Income tax payable 6,392 11,092 SUNLAND INC. Income Statement Year Ended October 31, 2024 Sales $587,500 Cost of goods sold 366,600 Gross profit 220,900 Operating expenses $82,720 Depreciation expense 21,620 Loss on sale of equipment 7,520 111,860 Profit before income taxes 109,040 Income tax expense 27,260 Profit for the year $81,780 Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND INC. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to GA $ +A > > SA