Portions of the financial statements for Just In Case Technologies are provided below.

JUST IN CASE TECHNOLOGIES

Income Statement

For the Year Ended December $31,2024$

Net sales

Expenses:

Net income

JUST IN CASE TECHNOLOGIES

Selected Balance Sheet Data

December $31,2024,$ compared to December $31,2023$

Decrease in accounts receivable

Increase in inventory

Decrease in prepaid rent

Increase in salaries payable

Decrease in accounts payable

Increase in income tax payable

$ $6,400$

$13,400$

$9,400$

$5,400$

$8,400$

$21,600$

Required:

Prepare the operating activities section of the statement of cash flows for Just In Case Technologies using the indirect method. $($Amounts to be deducted should be indicated with a minus sign.$)$