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 10,500 Profit before income taxes 153,500 Income tax expense 38,375 Profit $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 e.g. -15,000 or in parenthesis e.g. (15,000).) ORIOLE INTERNATIONAL INC. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to > > > > Adjustments to reconcile profit to Profit Collections from Customers Increase in Accounts Payable Payments for Taxes Gain on Sale of Equipment Payments for Operating Expenses Increase in Unearned Revenue Increase in Interest Payable Decrease in Accounts Payable Decrease in Interest Payable Increase in Trading Investments Decrease in Trading Investments Decrease in Unearned Revenue Decrease in Income Taxes Payable Increase in Accounts Receivable Increase in Income Taxes Payable Depreciation Expense Loss on Sale of Equipment Payments to Suppliers > +A Adjustments to reconcile profit to + Increase in Accounts Payable Payments for Taxes Gain on Sale of Equipment Payments for Operating Expenses Increase in Unearned Revenue Increase in Interest Payable Decrease in Accounts Payable Decrease in Interest Payable Increase in Trading Investments Decrease in Trading Investments Decrease in Unearned Revenue Decrease in Income Taxes Payable Increase in Accounts Receivable Increase in Income Taxes Payable Depreciation Expense Loss on Sale of Equipment Payments to Suppliers Decrease in Prepaid Expenses Decrease in Accounts Receivable Increase in Prepaid Expenses