Assuming that a direct method is used in the Operating Activities section, fill in the blank for each of the following situations. Show inflows as a positive number and outflows as a negative number,

Balance Sheet	Beginning	Ending	Income Statement	Cash Inflow (Outflow)
Accounts receivable	$2,146	$4894	Sales on account, $15,139	$12,391
Prepaid insurance	$4,190	$2,957	Insurance expense, $7,097
Income taxes payable	$6040	$8,988	Income tax expense, $20,868
Wages payable	$4968	$2934	Wages expense, $24,802