Portions of the financial statements for Avatar Technologies are provided below. Net sales Expenses: AVATAR TECHNOLOGIES: Income Statement For the Year Ended December 31, 2024 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net income. $304,000 $184,000 59,000 15,900 21,500 280,400 $ 23,600 AVATAR TECHNOLOGIES. Selected Balance Sheet Data December 31, 2024, compared to December 31, 2023 $ 5,900 12,900 Decrease in accounts receivable Increase in inventory Decrease in prepaid rent Increase in aalarien payable Decrease in accounts payable Increase in income tax payable Required: 8,900 4,900 7,900 19,600 Prepare the operating activities section of the statement of cash flows for Avatar Technologies using the direct method. (Amounts to be deducted should be indicated with a minus sign.)