Portions of the financial statements for Sunset Telecom are provided below: Revenues Expenses: SUNSET TELECOM Income Statement For the Year Ended December 31, 2024 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net Income $618,000 $361,000 112,000 35,000 55,000 563,000 $55,000 SUNSET TELECOM Selected Balance Sheet Data December 31, 2024 Increase in accounts receivable $5,700 Increase in inventory 11,300 Decrease in prepaid rent 10,500 Increase in operating expenses payable 5,200 Decrease in accounts payable 6,100 Increase in income tax payable 20,200 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.) SUNSET TELECOM Statement of Cash Flows For the year ended December 31, 2024