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 $361,000 goods sold Operating 114,000 expenses Depreciation 31,000 expense Income tax 52,000 expense Total 558,000 expenses Net Income $52,000 SUNSET TELECOM Selected Balance Sheet Data December 31, 2024 Increase in accounts $5,800 receivable Increase in inventory 12,600 Decrease in prepaid rent 9,500 Increase in operating expenses 5,600 payable Decrease in accounts payable 7,800 Increase in income tax payable 21,500 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.) SUNSET TELECOM Statement of Cash Flows (partial) For the year ended December 31, 2024 Cash Flows from Operating Activities Net cash flows from operating activities $