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

ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2018
Net sales		$	301,000
Expenses:
Cost of goods sold	$181,000
Operating expenses	56,000
Depreciation expense	15,600
Income tax expense	20,000
Total expenses			272,600
Net income		$	28,400

ALLIANCE TECHNOLOGIES
Selected Balance Sheet Data
December 31, 2018, compared to December 31, 2017
Decrease in accounts receivable	$ 5,600
Increase in inventory	12,600
Decrease in prepaid rent	8,600
Increase in salaries payable	4,600
Decrease in accounts payable	7,600
Increase in income tax payable	18,400

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.)