The current assets and liabilities sections of the comparative balance sheet of Carla Vista Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement: CARLA VISTA INC. Comparative Balance Sheet Accounts 2021 2020 Cash $51,480 $54,600 Accounts receivable 33,280 21,320 Inventory 16,900 23,920 Prepaid expenses 3,900 3,016 Accounts payable 22,360 18,720 Accrued expenses payable 2,600 4,160 Dividends payable 12,480 8,840 Income taxes payable 3,536 6,136 CARLA VISTA INC. Income Statement Year Ended October 31, 2021 Sales $325,000 Cost of goods sold 202.800 Gross profit 122,200 Operating expenses $45,760 Depreciation expense 11,960 Loss on sale of equipment 4,160 61,880 Profit before income taxes 60,320 Income taxes 15,080 Profit $45,240 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).) CARLA VISTA INC. Cash Flow Statement (Partial) V $ Adjustments to reconcile profit to $