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

PEACH COMPUTER
Income Statement
For the year ended December 31, 2024
Net sales		$ 2,050,000
Expenses:
Cost of goods sold	$ 1,150,000
Operating expenses	660,000
Depreciation expense	60,000
Income tax expense	50,000
Total expenses		1,920,000
Net income		$ 130,000

PEACH COMPUTER
Selected Balance Sheet Data
December 31
	2024	2023	Increase (I) or Decrease (D)
Cash	$ 112,000	$ 90,000	$ 22,000	(I)
Accounts receivable	46,000	54,000	8,000	(D)
Inventory	85,000	60,000	25,000	(I)
Prepaid rent	4,000	7,000	3,000	(D)
Accounts payable	55,000	42,000	13,000	(I)
Income tax payable	6,000	15,000	9,000	(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.)