Paul and Peter Partnership provides specialist financial planning services to its clients. The following information relates to the year just ended: 2021 2020 Cash 53,000 26,000 Accounts receivable 56,000 43,000 12,000 10,000 Prepaid expenses Accounts Payable 34,000 37,000 Sales Revenue 156,000 Operating expenses 105,000 Profit 51,000 Note: Operating expenses include depreciation of $3,000. Required: Using the direct method, prepare the operating activities section of the statement of cash flows to the period ending 2021. Show all calculations