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Portions of the financial statements for a company are provided below. Income Statement For the year ended December 31, Year 2 Net sales $1,700,000 Expenses: Cost of goods sold $1,010,000 Operating expenses 520.000 Depreciation expense 46,000 Income tax expense 36.000 Total expenses 1,612,000 Net Income $ 88,000 Selected Balance Sheet Data December 31 Cash Accounts receivable Inventory Prepaid rent Accounts payable Income tax payable Year 2 $98,000 46,400 71,000 2,600 41,000 4,600 Year 1 $83,000 51,000 53,000 4,200 35,000 3,000 Increase (1) or Decrease (D) $15,000 (1) 4,600 (D) 18,000 (1) 1,600 (D) 6,000 (1) 3,400 (D) Required: Prepare the operating activities section of the statement of cash flows for the company using the direct method. (List cash outflows and any decrease in cash as negative amounts.) Statement of Cash Flows (partial) For the Year Ended December 31, Year 2 Cash fows from operating activities: Accounts payable Income tax payable 41,000 4,600 35,000 8,000 6,000 3,400 (1) (D) Required: Prepare the operating activities section of the statement of cash flows for the company using the direct method. (List cash outflow and any decrease in cash as negative amounts.) Statement of Cash Flows (partial) For the Year Ended December 31, Year 2 Cash flows from operating activities: Not cash flows from operating activities