The income statement of Whitlock Company is presented here.

WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2020
Sales revenue				$7,508,600
Cost of goods sold
Beginning inventory		$1,822,600
Purchases		4,337,300
Goods available for sale		6,159,900
Ending inventory		1,451,500
Total cost of goods sold				4,708,400
Gross profit				2,800,200
Operating expenses				1,040,700
Net income				$1,759,500

Additional information:

1.		Accounts receivable increased $201,000 during the year, and inventory decreased $371,100.
2.		Prepaid expenses increased $180,400 during the year.
3.		Accounts payable to suppliers of merchandise decreased $336,700 during the year.
4.		Accrued expenses payable decreased $108,300 during the year.
5.		Operating expenses include depreciation expense of $82,000.

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).)