Portions of the financial statements for Horizon Telecom are provided below. Horizon Telecom Income Statement For the Year Ended December 31, 2015 Revenues $610,000 Expenses: Cost of goods sold 370,000 Operating expenses 120,000 Depreciation expense 32,000 Income tax expense 44,000 Total expenses 566,000 Net Income $44,000 Horizon Telecom Selected Balance Sheet Data December 31, 2015 Increase in accounts receivable $ 6,000 Increase in inventory 13,000 Decrease in prepaid rent 9,000 Increase in operating expenses payable 5,000 Decrease in accounts payable 8,000 Increase in income tax payable 20,000 Required: Prepare the operating activities section of the statement of cash flows for Horizon Telecom using the indirect method