Using the following information, prepare the operating activities section of the statement of cash flows using the indirect method for Dawley Corporation. Dawley Corporation Income Statement For the Year Ended December 31, 2021 Net Sales $100,000 Cost of Goods Sold 40,000 Gross Profit $ 60,000 Operating Expenses (various) $25 000 Depreciation Expense 5,000 Interest Expense 2,000 Income Tax Expense 4,000 36,000 Net Income $24,000 Additional Information: Accounts receivable increased by $8,000. Merchandise inventory increased by $4,000. Accounts payable increased by $6,000. Prepaid expenses decreased by $2,000. Accrued liabilities decreased by $5,000. Interest payable increased by $1,000.