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				$	17,000
Cost of goods sold					(2,900	)
Gross margin					14,100
Operating expenses	$	3,400
Depreciation expense		1,600			(5,000	)
Income before taxes					9,100
Income taxes					(3,000	)
Net income				$	6,100

All sales were on credit and accounts receivable decreased by $1,040 in 2021 compared to 2020. Merchandise purchases were on credit with a decrease in accounts payable of $840 during the year. Ending inventory was $640 larger than beginning inventory. Income taxes payable increased $440 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.)