The statement of income for Yoda Ltd., a private company reporting under ASPE, is presented here: Additional information regarding 2021: 1. Operating expenses include $78,000 of depreciation expense and a $105,000 impairment loss on property, plant, and equipment. 2. Accounts receivable increased by $182,000. 3. Inventory decreased by $59,000. 4. Prepaid expenses related to operating expenses increased by $43,000. 5. Accounts payable to suppliers of inventory decreased by $180,000. 6. Rent payable related to operating expenses decreased by $93,000. 7. Interest payable decreased by $20,000. 8. Deferred revenue received from customers decreased by $21,000. 9. Income tax payable increased by $22,000. Instructions 1. Prepare the operating activities section of the statement of cash flows, using the indirect method. (13 marks)