The income statement of Sunland International Inc. contained the following condensed information: SUNLAND INTERNATIONAL INC. Income Statement Year Ended December 31, 2021 Service revenue Operating expenses Depreciation expense Loss on sale of equipment Profit from operations Other revenues and expenses Interest expense Profit before income taxes Income tax expense Profit $467,000 $238,000 33,500 23,500 295,000 172,000 9,700 162,300 40,575 $121,725 Sunland's balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $50,500 $39,400 Income tax expense Profit 40,575 $121,725 Sunland's balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $50,500 $39,400 Prepaid insurance 4,700 7,700 Accounts payable 29,400 39,700 Interest payable 1,850 1,220 Income tax payable 2,850 4,200 Unearned revenue 11,700 7,200 Additional information: Accounts payable relate to operating expenses. Assuming Sunland reports under ASPE, prepare the operating activities section of the cash flow statement u method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND INTERNATIONAL INC. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to +A +A St