Middleton Spas provides the following data for the year just

Middleton Spas provides the following data for the year just ended on December 31.
Payment of long-term note payable. Depreciation expense Purchase of equipment with cash. Purchase of treasury stock Gain

Requirement
Prepare the operating activities section of Middleton Spas' statement of cash flows for the year just ended, using the direct method for operating cash flows.

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