NSP Ltd is required to prepare a cash flow statement for the year ended 30 June 2021. Net profit for the financial year was $154 000. 30 June 2021 Cash $19 000 Accounts receivable $33 000 Prepaid insurance $4 000 Motorcycle $0 Accumulated depreciation - motorcycle $0 Delivery truck $148 000 Accumulated depreciation - delivery truck $27 000 Accounts payable $16 000 Interest payable $15 000 Ordinary share capital $70 000 30 June 2020 $22 000 $30 000 $5 000 $20 000 $11 000 $0 $0 $20 000 $14 000 $60 000 On 1 July 2020, NSP Ltd sold its only non-current asset (a motorcycle) for $4500 cash On 1 October 2020, NSP Ltd purchased a new delivery truck using cash In April 2021, NSP Ltd engaged in a share issue where 1 200 shares were sold Using the balance sheet information and additional notes provided above, prepare the operating activities section of the Cash Flows Statement using the indirect method (6 marks)