Portions of the financial statements for PTO Products are provided below: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} PTO PRODUCTS COMPANY \\ Income Statement \\ For the Year Ended December 31, 2024 \end{tabular}} \\ \hline Sales & & $200,000 \\ \hline Cost of goods sold & & 68,000 \\ \hline Gross margin & & 132,000 \\ \hline Salaries expense & $36,000 & \\ \hline Depreciation expense & 26,000 & \\ \hline Amortization expense & 4,000 & \\ \hline Interest expense & 6,000 & \\ \hline Loss on sale of land & 1,000 & 73,000 \\ \hline Income before taxes & & 59,000 \\ \hline Income tax expense & & 12,000 \\ \hline Net Income & & $47,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} PTO PRODUCTS COMPANY \\ Selected Accounts from Comparative Balance Sheets \\ December 31, 2024 and 2023 \end{tabular}} \\ \hline & \multicolumn{1}{|c|}{2024} & \multicolumn{1}{|c|}{2023} \\ \hline Cash & $29,000 & $28,000 \\ \hline Accounts receivable & 36,000 & 40,000 \\ \hline Inventory & 72,000 & 80,000 \\ \hline Accounts payable & 34,000 & 32,000 \\ \hline Salaries payable & 14,000 & 16,000 \\ \hline Interest payable & 5,000 & 4,000 \\ \hline Income tax payable & 8,000 & 6,000 \\ \hline \end{tabular} Prepare the cash flows from operating activities section of the statement of cash flows for PTO Products Company using the indirect method