Using the information below, complete the operating cash flow section of the Statement of Cash Flows for Ann Ltd using direct method. Your presentation must be consistent with the requirements of AASB107. Ignore tax. Reporting date is 30 June.

The balances of selected accounts of Ann Ltd at 30 June 2021 and 30 June 2022 were ($000):

	2021	2022
Sales (on credit)	7830	6350
Cost of goods sold	1350	1100
Doubtful debt expense	275	300
Rent Expense	540	450
Salaries expense	820	720
Depreciation expense	250	170
Cash	3780	1220
Inventory	3600	4320
Accounts receivable	2250	3500
Allowance for doubtful debts	320	260
Land	4000	4000
Plant	2750	2800
Accumulated depreciation	490	450
Accounts Payable	3200	3500
Rent payable	100	30
Salaries payable	120	90
Share capital	1100	1100

Required:

Anns Ltds operating cash flow section extracted from the Statement of Cash Flows for year ended 30 June 2022 (Direct Method) with t-accounts.

please provide the operating activities section with the t- accounts

Thank you