Portions of the financial statements for Software Associates are provided below.

SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2018
Net sales		$	609,000
Expenses:
Cost of goods sold	$369,000
Operating expenses	119,000
Depreciation expense	31,900
Income tax expense	43,500
Total expenses			563,400
Net income		$	45,600

SOFTWARE ASSOCIATES
Selected Balance Sheet Data
December 31, 2018, compared to December 31, 2017
Decrease in accounts receivable	$8,900
Decrease in inventory	11,900
Increase in prepaid rent	1,900
Decrease in salaries payable	2,900
Increase in accounts payable	5,900
Increase in income tax payable	6,900

Required:

Prepare the operating activities section of the statement of cash flows for Software Associates using the direct method. (List cash outflows as negative amounts.)

Cash from Operating Activities

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Net cash flows from operating activities