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

ALLIANCE TECHNOLOGIES
Income Statement
For the year ended December 31, 2021
Net sales					$	405,000
Expenses:
Cost of goods sold	$	235,000
Operating expenses		70,000
Depreciation expense		17,000
Income tax expense		27,000
Total expenses						349,000
Net income					$	56,000

ALLIANCE TECHNOLOGIES
Selected Balance Sheet Data
December 31, 2021, compared to December 31, 2020
Decrease in accounts receivable	$	7,000
Increase in inventory		14,000
Decrease in prepaid rent		10,000
Increase in salaries payable		6,000
Decrease in accounts payable		9,000
Increase in income tax payable		24,000

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