Cash Flows from $($Used for$)$ Operating Activities$-$Direct Method

The income statement of Booker T Industries Inc. for the current year ended June $30$ is as follows:

Sales

Cost of merchandise soid

Gross profit

Operating expenses:

$\backslash$table$[[$Depreciation expense,$$39,200,],[$Other operating expenses,$105,000,],[$Total operating expenses,,$144,200],[$Income before income tax,,$$76,300$