Following are income statement amounts for 2021 and other information for Sweet Pea Company:

Net sales $18,000

Cost of goods $3,100

Income before taxes $9,600

Income taxes $3,200

All sales were on credit and accounts receivable decreased by $1,060 in 2021 compared to 2020.

Merchandise purchases were on credit with a decrease in accounts payable of $860 during the year.

Ending inventory was $660 larger than beginning inventory.

Income taxes payable increased $460 during the year.

All operating expenses were paid for in cash. Required: Prepare the cash flows from operating activities section of the statement of cash flows using the direct method.