Following are the income statement and some additional information for Carolina Consulting Company.

Carolina Consulting Company
Income Statement
For the Year Ended December 31, 2018
Net sales				$	18,000
Cost of goods sold					(3,100	)
Gross margin					14,900
Operating expenses	$	3,600
Depreciation expense		1,700			(5,300	)
Income before taxes					9,600
Income taxes					(3,200	)
Net income				$	6,400

All sales were on credit and accounts receivable decreased by $1,060 in 2018 compared to 2017. 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. (Amounts to be deducted should be indicated with a minus sign.)

Cash Flows from Operating Activities:
Net cash flows from operating activities	$0