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

PEACH COMPUTER Income Statement For the year ended December 31, 2021
Net sales				$	1,950,000
Expenses:
Cost of goods sold	$	1,110,000
Operating expenses		620,000
Depreciation expense		56,000
Income tax expense		46,000
Total expenses					1,832,000
Net income				$	118,000

PEACH COMPUTER Selected Balance Sheet Data December 31
	2021			2020			Increase (I) or Decrease (D)
Cash	$	108,000		$	88,000		$	20,000		(I)
Accounts receivable		45,600			52,000			6,400		(D)
Inventory		81,000			58,000			23,000		(I)
Prepaid rent		3,600			6,200			2,600		(D)
Accounts payable		51,000			40,000			11,000		(I)
Income tax payable		5,600			13,000			7,400		(D)

Required:

Prepare the operating activities section of the statement of cash flows for Peach Computer using the directmethod.