Portions of the financial statements for Peach Computer are provided below. PEACH COMPUTER Income Statement For the year ended December 31, 2021 Net sales $1,900,000 Expenses: Cost of goods sold $1,090,000 Operating expenses 600,000 Depreciation expense 54,000 Income tax expense 44 , Total expenses 1,788,000 Net income $ 112,000 PEACH COMPUTER Selected Balance Sheet Data December 31 Cash Accounts receivable Inventory Prepaid rent Accounts payable Income tax payable 2021 $106,000 45,400 79,000 3,400 49,000 5,400 2020 $87,000 51,000 57,000 5,800 39,000 12,000 Increase (1) or Decrease (D) $19 , (I) 5,600 (D) 22,000 (1) 2,400 (D) 10,000 (1) 6,600 (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