The current assets and liabilities sections of the comparative balance sheet of Oriole Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement: ORIOLE INC. Comparative Balance Sheet Accounts 2024 2023 $87,120 $92,400 56,320 36,080 28.600 40,480 5.104 37,840 31.680 4.400 7,040 21.120 14,960 5,984 10,384 Cash Accounts receivable Inventory Prepaid expenses Accounts payable Accrued expenses payable Dividends payable Income tax payable 6,600 ORIOLE INC. Income Statement Year Ended October 31, 2024 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense Loss on sale of equipment Profit before income taxes income tax expense Profit for the year $77440 20,240 7,040 $550,000 343,200 206,800 104.720 102,080 25,520 $76.560 Prepare the operating activities section of the cash flow statement using the indirect method.