The income statement of Pearl Industries is presented here. Pearl Industries Income Statement For the Year Ended November 30, 2022 Sales revenue $7,615,700 Cost of goods sold Beginning inventory $1,907,300 Purchases 4,429,300 Goods available for sale 6,336,600 Ending inventory 1,585.100 Total cost of goods sold 4,751.500 Gross profit 2,864,200 Operating expenses Selling expenses 452.500 Administrative expenses 689,300 1,141,800 Net income $1,722,400 Additional information: 1. Accounts receivable decreased $386,800 during the year, and inventory decreased $322,200. 2. Prepaid expenses increased $149,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $343,300 during the year. 4. Accrued expenses payable decreased $100,700 during the year. 5. Administrative expenses include depreciation expense of $109,800. Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2022, for Pearl Industries, using the indirect method. (Show amounts that decrease cash flow with either a sign eg.-15,000 or in parenthesis e.g. (15,000).) Pearl Industries Partial Statement of Cash Flows Adjustments to reconcile net income to > 1A