The Seaside Corporation provides moving services to local clients. Seaside reported the following data for 2014: Assets SEASIDE CORPORATION Statement of Financial Position As at December 31, 2014 2013 $49,100 Cash 2014 $88,600 Accounts receivable 85,000 59,400 Prepaid insurance 70,000 60,000 Total current assets 243,600 168,500 Property, equipment and vehicles 360,000 305,000 Accumulated depreciation -110,400 -105,900 Total non-current assets 249,600 199,100 $493,200 $367,600 Total Assets Liabilities and Shareholders' Equity. Accounts payable Wages Payable Total current liabilities Bank loan payable Total liabilities Common Shares Retained Earnings Total Shareholders' Equity $21,500 $18,600 3,000 4,000 24,500 22,600 50,000 60,000 74,500 82,600 200,000 200,000 218,700 85,000 418,700 285,000 Total Liabilities & Shareholders' Equity $493,200 $367,600 SEASIDE CORPORATION Income Statement For the Year Ended December 31, 2014 Moving revenue Gain on Sale of Vehicle $450,000 5,000 Gain on Sale of Vehicle Total revenues 5,000 $455,000 Expenses: Depreciation expense 59,500 Wage expense 134,000 Vehicle maintenance expense 102,400 Interest expense 5,400 301,300 Net income $153,700 Additional data: (1) A vehicle originally costing $65,000 was sold for $15,000.. (2) Cash dividends were paid during the year. (3) All new property, equipment and vehicle purchases were purchased with cash. Using the INDIRECT method, Cash Flow from (or used by) Operating Activities for Seaside Corporation is? ($147,800) $165,900 $167,500 $182,300 None of the above