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 Cost of goods sold Gross margin Operating expenses Depreciation expense Income before taxes Income taxes Net income $18,500 (3,200) 15,300 $3,700 1,750 (5,450) 9,850 (3,300) $ 6,550 All sales were on credit and accounts receivable decreased by $1,070 in 2021 compared to 2020. Merchandise purchases were on credit with a decrease in accounts payable of $870 during the year. Ending inventory was $670 larger than beginning inventory. Income taxes payable increased $470 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