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 $18,500 Cost of goods sold (3,200) Gross margin 15,300 Operating expenses $3,700 Depreciation expense 1,750 (5,450) Income before taxes Income taxes Net income 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 $