Portions of the financial statements for Peach Computer are provided below. Net sales Expenses: PEACH COMPUTER Income Statement For the year ended December 31, 2024 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net income $1,975,000 $1,120,000 630,000 57,000 47,000 1,854,000 $121,000 PEACH COMPUTER Selected Balance Sheet Data December 31 Increase (I) or 2024 2023 Decrease (D) Cash $109,000 $88,500 $20,500 (I) Accounts receivable 45,700 52,500 6,800 (D) Inventory 82,000 58,500 23,500 (I) Prepaid rent 3,700 6,400 2,700 Accounts payable 52,000 40,500 11,500 Income tax payable 5,700 13,500 7,800 Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the direct method. (Amounts to be deducted should be indicated with a minus sign.) PEACH COMPUTER Statement of Cash Flows (partial) For the Year Ended December 31, 2024 Cash flows from operating activities Net cash flows from operating activities $ 0