The income statement of Splish Brothers Inc. is presented here. 1. Accounts receivable increased $190,300 during the year, and inventory decreased $390,900. 2. Prepaid expenses increased $169,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $340,300 during the year. 4. Accrued expenses payable decreased $102,600 during the year. 5. Operating expenses include depreciation expense of $81,900. Prepare the operating activities section of the statement of cash flows using the direct method. Question 4 of 6 Splish Brothers Inc. Partial Statement of Cash Flows cash payments: eTextbook and Media $