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

SUNSET TELECOM

Income Statement

For the Year Ended December $31,2024$

Revenues $$610,000$

Expenses:

Cost of goods sold $391,000$

Operating expenses $120,000$

Depreciation expense $32,000$

Income tax expense $44,000$

Total expenses $587,000$

Net Income $$23,000$

SUNSET TELECOM

Selected Balance Sheet Data

December $31,2024$

Increase in accounts receivable $$6,000$

Increase in inventory $13,000$

Decrease in prepaid rent $9,000$

Increase in operating expenses payable $5,000$

Decrease in accounts payable $8,000$

Increase in income tax payable $20,000$

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.$)$