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Sandhill Ltd. reported the following for the fiscal year 2021 : Additional information: 1. Accounts receivable decreased by $14,900 during the year. 2. Inventory increased by $6,400 during the year. 3. Prepaid expenses decreased by $4,400 during the year. 4. Accounts payable to suppliers increased by $9,900 during the year. 5. Accrued expenses payable increased by $3,900 during the year. 6. Income tax payable decreased by $5,700 during the year. Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)