Portions of the financial statements for Alliance Technologies are provided below.

Portions of the financial statements for Alliance Technologies are provided below ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2015 Net sales $ 303,000 Cost of goods sold Operating expenses Depreciation expense Income tax expense $183,000 58,000 15,800 21,000 Total expenses 277,800 Net income $ 25,200 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2015, compared to December 31, 2014 Decrease in accounts receivable Increase in inventory Decrease in prepaid rent Increase in salaries payable Decrease in accounts payable Increase in income tax payable $ 5,800 12,800 8,800 4.800 7.800 19,200 Required Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the indirect method. (List cash outflows as negative amounts.)