The income statement of Whitlock Company is presented here.

WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2020
Sales revenue				$7,465,200
Cost of goods sold
Beginning inventory		$1,875,200
Purchases		4,300,100
Goods available for sale		6,175,300
Ending inventory		1,442,100
Total cost of goods sold				4,733,200
Gross profit				2,732,000
Operating expenses				1,195,000
Net income				$1,537,000

Additional information:

1.		Accounts receivable increased $210,000 during the year, and inventory decreased $433,100.
2.		Prepaid expenses increased $165,900 during the year.
3.		Accounts payable to suppliers of merchandise decreased $334,500 during the year.
4.		Accrued expenses payable decreased $100,600 during the year.
5.		Operating expenses include depreciation expense of $90,900.

Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

WHITLOCK COMPANY Partial Statement of Cash Flows November 30, 2020For the Year Ended November 30, 2020For the Month Ended November 30, 2020
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
To SuppliersCash Receipts from CustomersFor Income TaxesFor Salaries and WagesFor Operating ExpensesCash Receipts from Dividend Revenue		$
AddLess cash payments:
For Salaries and WagesTo SuppliersCash Receipts from Dividend RevenueFor Operating ExpensesCash Receipts from CustomersFor Income Taxes	$
Cash Receipts from Dividend RevenueTo SuppliersCash Receipts from CustomersFor Operating ExpensesFor Salaries and WagesFor Income Taxes
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash		$