Portions of the financlal statements for Horizon Telecom are provided below. Required: Prepare the operating activities section of the statement of cash flows for Horizon Telecom using the direct method. (Amounts to be deducted should be indicated with a minus sign.) deducted should be indicated with a minus sign.) HORIZON TELECOM Statement of Cash Flows (partial) For the year ended December 31, 2021 Cash Flows from Operating Activities