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 $15,000 Cost of goods sold (2,500) Gross margin 12,500 Operating expenses $3,000 Depreciation expense 1,400 (4,400) Income before taxes 8,100 Income taxes (2,600) Net income $ 5,500 All sales were on credit and accounts receivable decreased by $1,000 in 2021 compared to 2020. Merchandise purchases were on credit with a decrease in accounts payable of $800 during the year. Ending inventory was $600 larger than beginning inventory. Income taxes payable increased $400 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