The income statement of Whitlock Company is presented here.

WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2017
Sales revenue				$7,425,500
Cost of goods sold
Beginning inventory		$1,914,300
Purchases		4,345,900
Goods available for sale		6,260,200
Ending inventory		1,468,200
Total cost of goods sold				4,792,000
Gross profit				2,633,500
Operating expenses				1,116,000
Net income				$1,517,500

Additional information:

1.		Accounts receivable increased $191,200 during the year, and inventory decreased $446,100.
2.		Prepaid expenses increased $176,200 during the year.
3.		Accounts payable to suppliers of merchandise decreased $341,100 during the year.
4.		Accrued expenses payable decreased $104,900 during the year.
5.		Operating expenses include depreciation expense of $85,600.

Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2017, for Whitlock Company, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

please include all answers and calculations. thank you