The statement of income of Metal Corporation is shown below: Additional information: 1. Accounts receivable increased $105,000 during the year. 2. Inventory increased $62,500 during the year. 3. Prepaid expenses increased $53,750 during the year. 4. Accounts payable to merchandise suppliers increased $72,500 during the year. 5. Accrued expenses payable increased $40,000 during the year. Instructions Using the direct method, prepare the operating activities section of the statement of cash flows for the year ended October 31, 2023