Portions of the financial statements for Petoskey Technologies are provided below. Net sales Expenses: PETOSKEY TECHNOLOGIES Income Statement For the Year Ended December 31, 2024 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net income $303,000 $183,000 58,000 15.800 21.099 277,800 $ 25, 200 PETOSKEY TECHNOLOGIES Selected Balance Sheet Data December 31, 2924, compared to December 31, 2023 Decrease in accounts receivable Increase in inventory Decrease in prepaid rent Increase in salaries payable Decrease in accounts payable Increase in income tax payable $ 5,800 8,800 4,898 7,800 19, 200 Required: Prepare the operating activities section of the statement of cash flows for Petoskey Tech to be deducted should be indicated with a minus sign.) PETOSKEY TECHNOLOGIES Statement of Cash Flows For the Year Ended December 31, 2024 Cash Flows from Operating Activities: Net casr fous from operat ng actv tes