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 $1,750,000 $1,030,000 540,000 48,000 38,000 1,656,000 $94,000 PEACH COMPUTER Selected Balance Sheet Data December 31 Increase (I) or 2024 Cash $100,000 2023 $84,000 Decrease (D) $16,000 (I) Accounts receivable 46,200 50,000 3,800 (D) Inventory 73,000 54,000 19,000 (I) Prepaid rent 2,800 4,600 1,800 (D) Accounts payable 43,000 36,000 7,000 (I) Income tax payable 4,800 9,000 4,200 (D) 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