The income statement of Stalwart Ltd is shown below: STALWART LTD Income statement for the year ended 31 December 2024 Sales $8,200,000 Cost of sales 5,400,000 Gross profit 2,800,000 Operating expenses Selling expenses $500,000 Administrative expense 700,000 Depreciation expense 90,000 Amortisation expense 30,000 1,320,000 Profit $1,480,000 Additional information: Accounts receivable increased $400,000 during the year. Inventory increased $250,000 during the year. Prepaid expenses increased $200,000 during the year. Accounts payable to merchandise suppliers increased $100,000 during the year. Accrued expenses payable increased $180,000 during the year. Required: Prepare the operating activities section of the statement of cash flows for the year ended 31 December 2024, for Stalwart Ltd