Portions of the financial statements for Peach Computer are provided below. PEACH COMPUTER Income Statement For the year ended December 31, 2021 Net sales $ 1,700,000 Expenses: Cost of goods sold $ 1,010,000 Operating expenses 520,000 Depreciation expense 46,000 Income tax expense 36,000 Total expenses 1,612,000 Net income $ 88,000 PEACH COMPUTER Selected Balance Sheet Data December 31 2021 2020 Increase (I) or Decrease (D) Cash $ 98,000 $ 83,000 $ 15,000 (I) Accounts receivable 46,400 51,000 4,600 (D) Inventory 71,000 53,000 18,000 (I) Prepaid rent 2,600 4,200 1,600 (D) Accounts payable 41,000 35,000 6,000 (I) Income tax payable 4,600 8,000 3,400 (D) Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)