Portions of the financial statements for Horizon Telecom are provided below. HORIZON TELECOM Income Statement For the Year Ended December 31, 2021 Revenues Expenses: $613,000 Cost of goods sold $360,000 Operating expenses 112,000 Depreciation expense 30,000 Income tax expense 55,500 Total expenses 557,500 Net Income $ 55,500 HORIZON TELECOM Selected Balance Sheet Data December 31, 2021 Increase in accounts receivable Increase in inventory Decrease in prepaid rent Increase in operating expenses payable Decrease in accounts payable Increase in income tax payable $ 4,300 12,800 10,700 6,300 6,900 20,400 Prepare the operating activities section of the statement of cash flows for Horizon Te- deducted and negative values should be indicated by minus sign.)