The income statement of Whitlock Company is presented here.

WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2014

Sales revenue

$7,700,000

Cost to goods sold

Beginning inventory

$1,900,000

Purchases

4,400,000

Goods available for sale

6,300,000

Ending inventory

1,400,000

Total cost of goods sold

4,900,000

Gross profit

2.800.000

Operating expenses

1,150,000

Net income

1,650,000

Additional information:

  1. Accounts receivable increased $200,000 during the year, and inventory decreased $500,000.
  2. Prepaid expenses increased $150,000 during the year.
  3. Accounts payable to suppliers of merchandise decreased $340,000 during the year.
  4. Accrued expenses payable decreased $100,000 during the year.
  5. Operating expenses include depreciation expense of $70,000.

Instructions

Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2014, for Whitlock Company, using the indirect method.