Using the information below, complete the operating cash flow section of the Statement of Cash Flows for Peter 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 Peter Ltd at 30 June 2021 and 30 June 2022 were ($000):

	2021	2022
Cash	3850	1200
Inventory	3750	4250
Accounts receivable	2800	3500
Allowance for doubtful debts	320	260
Land	5000	5000
Plant	2750	2800
Accumulated depreciation	490	450
Accounts payable	3200	3500
Rent payable	100	130
Salaries payable	120	190
Share capital	1000	1000
Sales (on credit)	7750	6550
Cost of goods sold	1250	1100
Doubtful debts expense	280	300
Rent expense	540	450
Salaries expense	800	750
Depreciation expense	260	180

Required: Peter Ltds operating cash flow section extracted from the Statement of Cash Flows for year ended 30 June 2022 (Direct Method)