Portions of the financial statements for Peach Computer are provided below.

PEACH COMPUTER Income Statement For the year ended December 31, 2021
Net sales				$	1,575,000
Expenses:
Cost of goods sold	$	960,000
Operating expenses		470,000
Depreciation expense		41,000
Income tax expense		31,000
Total expenses					1,502,000
Net income				$	73,000

PEACH COMPUTER Selected Balance Sheet Data December 31
	2021			2020			Increase (I) or Decrease (D)
Cash	$	93,000		$	80,500		$	12,500		(I)
Accounts receivable		46,900			53,500			6,600		(D)
Inventory		66,000			50,500			15,500		(I)
Prepaid rent		2,100			3,200			1,100		(D)
Accounts payable		36,000			32,500			3,500		(I)
Income tax payable		4,100			5,500			1,400		(D)

Required:

Prepare the operating activities section of the statement of cash flows for Peach Computer using the direct method. (List cash outflows and any decrease in cash as negative amounts.)

PEACH COMPUTER
Statement of Cash Flows (partial)
For the Year Ended December 31, 2021
Cash flows from operating activities:
Net cash flows from operating activities		$