Portions of the financial statements for Horizon Telecom are provided below. HORTON TELECOM Income Statement For the year anded December 31, 2021 3619.000 Expenses Coat of poods sold 5368.000 Operating expenses 111.000 Depreciation expense 32.000 Income tax expense Total expenses 566,000 Net Inco $ 33,000 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 $4.000 11.900 9,200 6.000 6,400 20.200 Required: repare the operating activities section of the statement of cash flows for Horizon Telecom using the direct method (Amounts to be educted should be indicated with a minus sign.) HORIZON TELECOM Statement of Cash Flows (partial) For the year ended December 31, 2021 sh Flows from Operating Activities cash flows from operating activities