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)
1. Accounts receivable	$1,962	$5,170	Sales on account, $15,230	$
2. Prepaid insurance	$3,950	$2,903	Insurance expense, $7,200	$
3. Income taxes payable	$5,971	$8,845	Income tax expense, $19,758	$
4. Wages payable	$5,082	$2,954	Wages expense, $23,639	$