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

ALLIANCE TECHNOLOGIES
Income Statement
For the year ended December 31, 2021
Net sales					$	365,000
Expenses:
Cost of goods sold	$	215,000
Operating expenses		66,000
Depreciation expense		16,600
Income tax expense		25,000
Total expenses						322,600
Net income					$	42,400

ALLIANCE TECHNOLOGIES
Selected Balance Sheet Data
December 31, 2021, compared to December 31, 2020
Decrease in accounts receivable	$	6,600
Increase in inventory		13,600
Decrease in prepaid rent		9,600
Increase in salaries payable		5,600
Decrease in accounts payable		8,600
Increase in income tax payable		22,400

Can someone please help me create the operating activities section of the statement of cash flow using the direct method?