Following are the income statement and some additional information for Carolina Consulting Company. Carolina Consulting Company Income Statement For the Year Ended December 31, 2021 Net sales $13,000 Cost of goods sold (2,100) Gross margin 10,900 Operating expenses $2,600 Depreciation expense 1,200 (3,800) Income before taxes 7,100 Income taxes (2,200) Net income $ 4,900 All sales were on credit and accounts receivable decreased by $960 in 2021 compared to 2020. Merchandise purchases were on credit with a decrease in accounts payable of $760 during the year. Ending inventory was $560 larger than beginning inventory. Income taxes payable increased $360 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. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Net cash flows from operating activities