The income statement of Whitlock Company is presented here.

WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2020
Sales revenue				$7,447,800
Cost of goods sold
Beginning inventory		$1,982,100
Purchases		4,301,500
Goods available for sale		6,283,600
Ending inventory		1,449,400
Total cost of goods sold				4,834,200
Gross profit				2,613,600
Operating expenses				1,126,000
Net income				$1,487,600

Additional information:

1.		Accounts receivable increased $197,100 during the year, and inventory decreased $532,700.
2.		Prepaid expenses increased $172,100 during the year.
3.		Accounts payable to suppliers of merchandise decreased $342,100 during the year.
4.		Accrued expenses payable decreased $107,000 during the year.
5.		Operating expenses include depreciation expense of $91,400.

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 For the Year Ended November 30, 2020For the Month Ended November 30, 2020November 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
Cash Receipts from CustomersTo SuppliersFor Operating ExpensesCash Receipts from Dividend RevenueFor Salaries and WagesFor Income Taxes		$
AddLess cash payments:
Cash Receipts from CustomersTo SuppliersFor Operating ExpensesCash Receipts from Dividend RevenueFor Salaries and WagesFor Income Taxes	$
Cash Receipts from CustomersTo SuppliersFor Operating ExpensesCash Receipts from Dividend RevenueFor 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		$