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

PEACH COMPUTER Income Statement For the year ended December 31, 2018
Net sales		$1,725,000
Expenses:
Cost of goods sold	$1,020,000
Operating expenses	530,000
Depreciation expense	47,000
Income tax expense	37,000
Total expenses		1,634,000
Net income		$ 91,000

PEACH COMPUTER Selected Balance Sheet Data December 31
	2018	2017	Increase (I) or Decrease (D)
Cash	$99,000	$83,500	$15,500	(I)
Accounts receivable	46,300	50,500	4,200	(D)
Inventory	72,000	53,500	18,500	(I)
Prepaid rent	2,700	4,400	1,700	(D)
Accounts payable	42,000	35,500	6,500	(I)
Income tax payable	4,700	8,500	3,800	(D)

Required:

Prepare the operating activities section of the statement of cash flows for Peach Computer using the DIRECT method. (List cash outflows as negative amounts.)