The current assets and liabilities sections of the comparative balance sheet of Blossom Inc, a private company reporting under ASPE, at October $31$ are presented below, along with the income statement:

$\backslash$table$[[\backslash$table$[[$BLOSSOMINC$.],[$Comparative Balance Sheet Accounts$]]],[,2024,2023],[$Cash$,$$$124,740,$$$132,300$ Prepare the operating activities section of cash flow using indirect method $.$