I have looked on here and all the questions like this have extra things added into the answers. Pleas only answer this with the appropriate amount of answers that are needed for the question. If you could also describe how you got the answer as well that would be amazing!

Problem 11-6A Calculate operating activities-direct method (LO11-7) Portions of the financial statements for Alliance Technologies are provided below. $375,000 ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2021 Net sales Expenses: Cost of goods sold $220,000 Operating expenses 67,000 Depreciation expense 16,700 Income tax expense 25,500 Total expenses Net income 329, 200 $ 45,800 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 6,700 Increase in inventory 13,700 Decrease in prepaid rent 9,700 Increase in salaries payable 5,700 Decrease in accounts payable 8,700 Increase in income tax payable 22,800 Required: Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the direct method. (List cash outflows as negative amounts.) 25,500 Income tax expense Total expenses Net income 329, 200 $ 45,800 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 6,700 Increase in inventory 13,700 Decrease in prepaid rent 9,700 Increase in salaries payable 5,700 Decrease in accounts payable 8,700 Increase in income tax payable 22,800 Required: Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the direct method. (List cash outflows as negative amounts.) ALLIANCE TECHNOLOGIES Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash Flows from Operating Activities: Net cash flows from operating activities $