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

SUNSET TELECOM

Income Statement

For the Year Ended December $31,2024$

Revenues $$612,000$

Expenses:

Cost of goods sold $$362,000$

Operating expenses $111,000$

Depreciation expense $29,000$

Income tax expense $55,000$

Total expenses $557,000$

Net Income $$55,000$

SUNSET TELECOM

Selected Balance Sheet Data

December $31,2024$

Increase in accounts receivable $$4,400$

Increase in inventory $12,500$

Decrease in prepaid rent $9,500$

Increase in operating expenses payable $5,200$

Decrease in accounts payable $6,200$

Increase in income tax payable $21,300$

Required:

Prepare the operating activities section of the statement of cash flows for Sunset Telecom using the indirect method. $($Amounts to be deducted and negative values should be indicated by a minus sign.$)$