Tom and Clancy Partners reported a profit of $74,600 for the year. The statement of profit or loss also showed that depreciation expense was $7,100 and a loss on the sale of a motor vehicle of $4,300. The statement of financial position showed an decrease in accounts receivable of $5,500 for the year, a increase in inventory of $4,500 and an decrease in accounts payable of $2,800. Required: Prepare a reconciliation of operating profit to cash flows from operating activities using the indirect method. Important: For any amounts, please don't include the dollar sign ($) or any thousands separators - i.e., $12,000 should be written as 12000. For amounts that should be subtracted from operating profit, please include the - (minus) sign in front of the amounts. Please don't place the amounts in parentheses. $ Operating profit Depreciation Loss on sale of motor vehicle Increase/decrease in accounts receivable Increase/decrease in inventory Increase/decrease in accounts payable Cash flows from operating activities