Portions of the financial statements for Sunset Telecom are provided below.

SUNSET TELECOM

Income Statement

For the year ended December $31,2024$

Revenues $$615,000$

Expenses:

Cost of goods sold $$363,000$

Operating expenses $112,000$

Depreciation expense $26,000$

Income tax expense $57,000$

Total expenses $558,000$

Net Income $$57,000$

SUNSET TELECOM

Selected Balance Sheet Data

December $31,2024$

Increase in accounts receivable $$5,800$

Increase in inventory $11,700$

Decrease in prepaid rent $10,000$

Increase in operating expenses payable $6,700$

Decrease in accounts payable $7,000$

Increase in income tax payable $21,600$

Required:

Prepare the operating activities section of the statement of cash flows for Sunset Telecom using the direct method. $($Amounts to be deducted should be indicated with a minus sign.$)$