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

ALLIANCE TECHNOLOGIES
Income Statement
For the year ended December 31, 2021
Net sales					$	295,000
Expenses:
Cost of goods sold	$	175,000
Operating expenses		50,000
Depreciation expense		15,000
Income tax expense		17,000
Total expenses						257,000
Net income					$	38,000

ALLIANCE TECHNOLOGIES
Selected Balance Sheet Data
December 31, 2021, compared to December 31, 2020
Decrease in accounts receivable	$	5,000
Increase in inventory		12,000
Decrease in prepaid rent		8,000
Increase in salaries payable		4,000
Decrease in accounts payable		7,000
Increase in income tax payable		16,000

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.)