Direct plc provided the following information from its records for the year ended 30 September 20X9:
| B000 | ||
| Sales | 316,000 | |
| Cost of goods sold | 110,400 | |
| Other expenses | 72,000 | |
| Rent expense | 14,400 | |
| Dividends | 10,000 | |
| Amortisation expense – | ||
| PPE | 8,000 | |
| Advertising expense | 4,800 | |
| Gain on sale of equipment | 2,520 | |
| Interest expense | 320 | |
| 20X9 | 20X8 | |
| Accounts receivable | 13,200 | 15,200 |
| Unearned revenue | 8,000 | 9,600 |
| Inventor y | 18,400 | 19,200 |
| Prepaid adver tising | 0 | 400 |
| Accounts payable | 11,200 | 8,800 |
| Rent payable | 0 | 1,200 |
| Interest payable | 40 | 0 |
Required:
Using the direct method of presentation, prepare the cash flows from the operating activities section of the Statement of cash flows for the year ended 30 September 20X9.
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