Portions of the financial statements for Software Associates are provided below. Net sales Expenses: SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2021 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net income $601,000 $361,000 111,000 31,100 39,500 542,600 $ 58,400 SOFTWARE ASSOCIATES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable Decrease in inventory Increase in prepaid rent Decrease in salaries payable Increase in accounts payable Increase in income tax payable $ 8,100 11,100 1,100 2,100 5,100 6,100 Required: Prepare the operating activities section of the statement of cash flows for Software Associates using the indirect method. (List cash outflows and any decrease in cash as negative amounts.) SOFTWARE ASSOCIATES Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash Flows from Operating Activities: