The income statement for Longway Inc., a publicly traded company following IFRS, is presented here: Longway Inc. Income Statement Year Ended December 31, 2019 Sales Cost of Goods Sold Gross Profit Operating Expenses Profit from Operations Interest Expense Profit before Income Taxes Income Taxes Profit $5,250,000 $3,250,000 $2,000,000 $1,075,000 $925,000 $135,000 $790,000 $225,000 $565,000 Additional Information: 1. Operating expenses include $52,000 of depreciation expense and a $43,000 impairment loss on property, plant and equipment. 2. Accounts Receivable decreased by $115,000 3. Merchandise Inventory increased by $56,000 4. Prepaid expenses related to operating expenses increased by $37,000 5. Accounts Payable to suppliers of merchandise increased by $125,000 6. Accrued liabilities related to operating expenses decreased by $42,000 7. Interest Payable decreased by $51,000 8. Income tax payable decreased by $40,000 Required: Prepare the operating activities section of the statement of cash flows using the Indirect Method