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

ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2018
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, 2018, compared to December 31, 2017
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 direct method. (List cash outflows as negative amounts.)