Portions of the financial statements for Alliance Technologies are provided below. $296,000 ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2021 Net sales Expenses: Cost of goods sold $176,000 Operating expenses 51,000 Depreciation expense 15,100 Income tax expense 17,500 Total expenses Net income 259,600 $ 36,400 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 5,100 Increase in inventory 12,100 Decrease in prepaid rent 8,100 Increase in salaries payable 4,100 Decrease in accounts payable 7,100 Increase in income tax payable 16,400 Required: Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) ALLIANCE TECHNOLOGIES Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash Flows from Operating Activities: Adjustments to reconcile net income to net cash flows from operating activities Net cash flows from operating activities $ 0