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

PEACH COMPUTER
Income Statement
For the year ended December 31, 2024
Net sales		$1,925,000
Expenses:
Cost of goods sold	$1,100,000
Operating expenses	610,000
Depreciation expense	55,000
Income tax expense	45,000
Total expenses		1,810,000
Net income		$115,000

PEACH COMPUTER
Selected Balance Sheet Data
December 31
	2024	2023	Increase (I) or Decrease (D)
Cash	$107,000	$87,500	$19,500	(I)
Accounts receivable	45,500	51,500	6,000	(D)
Inventory	80,000	57,500	22,500	(I)
Prepaid rent	3,500	6,000	2,500	(D)
Accounts payable	50,000	39,500	10,500	(I)
Income tax payable	5,500	12,500	7,000	(D)

Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)

Portions of the financial statements for Peach Computer are provided below. Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)