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Bernie's Ltd. Income Statement For the Year ended December 31, 2005 Income: Sales Dividends Interest Gain on sale of PPE (Property Plant & Equipment) Total income 682,000 22,000 29,000 19,000 752,000 Expenses: Cost of goods sold Depreciation Wages Interest 360,000 43,000 134,000 38,000 41,000 616,000 Other expenses Total expenses Net income before income tax expense Income tax expense Net income after income tax expense 136,000 36,000 100,000 Additional information: PPE purchases during 20X5 were $735,000 Issuance of mortgage payable during 20x5 $226,000 The company follows ASPE. The company follows ASPE. All prepaid expenses at the beginning of the year expired during 20X5. $5,000 was accrued for operating expenses at year end. 20x5 20x4 Bernie's Ltd. Balance sheet As at December 31, Assets Cash Accounts receivable Inventory Interest receivable Prepaids Long term receivable from Dennis's Ltd. Property, plant and Equipment (PPE), net Total 57,000 224,000 323,000 8,000 18,000 26,000 1,087,000 1,743,000 101,000 192,000 330,000 3,000 17,000 525,000 1,168,000 Liabilities Accounts payable Accrued liabilities Wages payable Mortgage payable Shareholder's Equity Common shares Retained earnings Total 220,000 5,000 6,000 384,000 137,000 7,000 12,000 185,000 861,000 267,000 1,743,000 619,000 208,000 1,168,000 What is the total net cash inflow or outflow from operating activities as it appears on the cash flow statement when using the indirect method? Multiple Choice $187,000 $206,000 O ($168,000) None of the other alternatives are correct O O $168,000