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

PEACH COMPUTER

Income Statement

For the year ended December $31,2021$

Net sales $$1,550,000$

Expenses:

Cost of goods sold $$950,000$

Operating expenses

$460,000$

Depreciation expense $,40,000$

Income tax expense $,30,000$

Total expenses

$1,480,000$

Net income

$$70,000$

Selected Balance Sheet Data

December $31$

$\backslash$table$[[$Cash$,2021,2020,\backslash$table$[[$Increase $($I$)],[$or$],[$Decrease $($D$]],],[$$$92,000,$$$80,000,$$$12,000,($I$)],[$Accounts receivable,$47,000,54,000,7,000,($D$)],[$Inventory$,65,000,50,000,15,000,($I$)],[$Prepaid rent,$2,000,3,000,1,000,($D$)],[$Accounts payable,$35,000,32,000,3,000,($I$)],[$Income tax payable,$4,000,5,000,1,000,($D$)]]$

Required:

Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. $($List cash outflows and any decrease in cash as negative amounts.$)$