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

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.) It says the answer is not complete, what am I missing?

CH COMPUTER Income Statement For the year ended December 31, 2021 Net sales $1,925,000 Expenses: Cost of goods sold Operating expenses Depreciation expense $1,100,000 610,000 55,000 Income tax expense Total 45,000 expenses 1,810,000 115,000 Net income CH COMPUTER Selected Balance Sheet Data December 31 Increase (I) or 2020 Decrease (D) $19,500 (I) 6,000 2021 Cash $107,000 $87,500 (D) Accounts receivable 45,500 80,000 3,500 51,500 57,500 6,000 39,500 12,500 Inventory Prepaid rent Accounts payable Income tax payable 22,500 (I) (D) 10,500 I) 7,000 (D) 2,500 50,000 5,500 Answer is not complete. PEACH COMPUTER Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash flows from operating activities: 115,000 Adjustments to reconcile net income to net cash flows from operating activities: Depreciation expense 55,000 Decrease in prepaid rent 2,500 Increase in inventory (22,500) Increase in accounts payable 10,500 Decrease in income tax payable (7,000) Decrease in accounts receivable 6,000 Net cash flows from operating $ 159,500 activities