Following are the income statement and some additional information for Carolina Consulting Company. Carolina Consulting Company Income Statement For the Year Ended December 31, 2024 Net sales Cost of goods sold Gross margin Operating expenses Depreciation expense Income before taxes Income taxes Net income $3,400 1,600 Cash flows from operating activities: $ 17,000 (2,900) 14,100 All sales were on credit and accounts receivable decreased by $1,040 in 2024 compared to 2023. 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. Net cash flows from operating activities (5,000) 9,100 (3,000) $ 6,100 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. Note: Amounts to be deducted should be indicated with a minus sign.