You Are Given the Following Information About CHR Technologies, a Global

You are given the following information about CHR Technologies, a global computer hardware manufacturer. Prepare a statement of cash flows for operating activities using the direct method for the year ending December 31, 20X5.
-Additionally, CHR reports the following changes on its statement of financial position from 20X4 to 20X5
$$\begin{array} { | l | l | l | } \hline \text { Item } & \text { 20X4 Balance } & \text { 20X5 Balance } \\\hline \text { Trade Receivables } & 268,473 & 304,073 \\\hline \begin{array} { l } \text { PFE Capitalized Acquisition } \\\text { Costs }\end{array} & 56,789 & 120,000 \\\hline \text { Trade Payables } & 268,445 & 223,876 \\\hline \text { Inventary } & 200,246 & 164,956 \\\hline \text { Accumulated Depreciation } & 805,200 & 812,300 \\\hline \text { Income Taxes Payable } & 25,500 & 12,500 \\\hline \begin{array} { l } \text { Payable on 1oan to TEX } \\\text { Industries (not a financial } \\\text { institution) }\end{array} & 46,500 & 24,000 \\\hline \text { Interest payable } & 56,000 & 46,000 \\\hline \text { Interest receivable } & 8,400 & 16,800 \\\hline\end{array}$$