The income statement of Oriole International Inc. contained the following condensed information: ORIOLE INTERNATIONAL INC. Income Statement Year Ended December 31, 2021 Service revenue $475,000 Operating expenses $246,000 Depreciation expense 37,500 Loss on sale of equipment 27,500 311,000 Profit from operations 164,000 Other revenues and expenses Interest expense Profit before income taxes Income tax expense Profit 10,500 153,500 38.375 $115,125 Oriole's balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $54,500 $41,000 Prepaid insurance 5,500 8,500 Accounts payable 31,000 40,500 Interest payable 2,250 1,300 Income tax payable 3,250 5,000 Unearned revenue 12,500 8,000 Additional information: Accounts payable relate to operating expenses. Assuming Oriole reports under ASPE, prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) ORIOLE INTERNATIONAL INC. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to > > > > > > $ ORIOLE INTERNATIONAL INC. Cash Flow Statement (Partial)-Indirect Method GA S Profit Decrease in Income Taxes Payable Payments for Operating Expenses Increase in Interest Payable Decrease in Accounts Payable Loss on Sale of Equipment Increase in Unearned Revenue Payments for Taxes Increase in Accounts Receivable Gain on Sale of Equipment Increase in Trading Investments Decrease in Prepaid Expenses Decrease in Unearned Revenue Payments to Suppliers Decrease in Trading Investments Increase in Accounts Payable Increase in Income Taxes Payable Decrease in Interest Payable Decrease in Accounts Receivable