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 $17,500 Cost of goods sold (3,000) Gross margin 14,500 Operating expenses $ 3,500 Depreciation expense 1,650 (5,150) Income before taxes 9,350 Income taxes (3,100) Net income $ 6,250 All sales were on credit and accounts receivable decreased by $1,050 in 2021 compared to 2020. Merchandise purchases were on credit with a decrease in accounts payable of $850 during the year. Ending Inventory was $650 larger than beginning inventory. Income taxes payable increased $450 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 $