Exercise $16-20$B $($Algo$)$ Direct: Cash flows from operating activities LO P$5$

The following income statement and additional year$-$end information is provided.

Prepare the operating activities section of the statement of cash flows using the direct method.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Statement of Cash Flows $($Partial$)],[$Cash flows from operating activities,$],[,],[,],[,],[,],[,],[,]]$