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(a) Robinson Corporation gathered the following data from its accounting records for the month ended April 30, 2021. $500,000 16,800 216,500 48,200 49,200 103,600 12,000 183,900 26,400 Issuance of bonds payable....... Decrease in inventory Acquisition of building... Depreciation expense... Increase in accounts receivable....... Cash sales...... Payment of cash dividend to shareholders... Net income.. Payment of income taxes in cash.. Loss on sale of plant assets.. Declaration of stock dividend... Decrease in prepaid insurance.. Payment of wages and salaries to employees....... Collection of cash dividend Increase in accrued liabilities..... Purchase of treasury stock........ Acquisition of machinery by issuing a long-term note payable.......... Decrease in accounts payable........ 6,100 60,000 8,700 50,000 17,500 23,800 55,000 24,500 13,600 Required: (1) Prepare the Operating Activities Section ONLY of the statement of cash flows, using the INDIRECT method, for Robinson Company for the month ended April 30, 2021. (10 marks) Comment on Robinson Company's liquidity position for the month ended April 30, 2021. (2 marks) (ii)