The income statement of Whitlock Company is presented here. Additional information: 1. Accounts recelvabie increased $199,300 during the year, and inventory decreased $540,200. 2. Prepaid expenses increased $170,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $338,500 during the year. 4. Accrued expenses payable decreased $108,400 during the year. 5. Operating expenses include depreciation expense of $81,400. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with elther a - sign eg. - 15,000 or in parenthesls eg (15,000).)