Ques 4: (2 marks) Prepare the Cash Flows from Operating Activities section of the statement of cash flows' based on the following information. Account title 2020 2021 OMR OMR Cash 32,500 35,400 Accounts receivable 42,450 42,893 Inventory 60,893 64,800 Accounts payable 72,760 77,750 The operating profit reported on the income statement for the current year was OMR 126,893, which included a gain on disposal of machinery of OMR 2,400. Depreciation expense recorded on buildings and equipment was OMR 12,400 for the year. Interest and tax paid during the year were OMR 9,500 and OMR 26,400 respectively