Mod 19.5: Using the direct method for computing operating cash flows, compute total net operating cash flows based on the following information from JKL Co's income statement for the year ended 12/31/X1: Net Sales for the year $83 Cost of goods sold $67 Operating expenses $11 Interest expense $9 Gain on sale of land $10 and its balance sheet as of 12/31/X1: Increase in accounts receivable 3 Decrease in inventory 1 Increase in prepaid expenses 2 Cash received on issuance of stock 1 Increase in accounts payable 8 Decrease in interest payable 1 9