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Current Attempt in Progress The statement of income for Pharoah Ltd., a private company reporting under ASPE, is presented here: Additional information regarding 2021: 1. Operating expenses include $77,000 of depreciation expense and a $108,000 impairment loss on property, plant, and equipment. 2. Accounts receivable increased by $186,000. 3. Inventory decreased by $51,000. 4. Prepaid expenses related to operating expenses increased by $46,000. 5. Accounts payable to suppliers of inventory decreased by $181,000. 6. Rent payable related to operating expenses decreased by $95,000. 7. Interest payable decreased by $12,000. 8. Deferred revenue received from customers decreased by $16,000. 9. Income tax payable increased by $29,000. Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts that decrease cash