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		44,000
Total expenses					1,788,000
Net income				$	112,000

PEACH COMPUTER Selected Balance Sheet Data December 31
	2021			2020			Increase (I) or Decrease (D)
Cash	$	106,000		$	87,000		$	19,000		(I)
Accounts receivable		45,400			51,000			5,600		(D)
Inventory		79,000			57,000			22,000		(I)
Prepaid rent		3,400			5,800			2,400		(D)
Accounts payable		49,000			39,000			10,000		(I)
Income tax payable		5,400			12,000			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.)