Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. (List outflows and any decrease in cash as negative amounts.) Answer is not complete. PEACH COMPUTER Statement of Cash Flows (partial) For the Year Ended December 31, 2021 Cash flows from operating activities: Net income $ 102,000 Adjustments to reconcile net income to net cash flows from operating activities: Depreciation expense Decrease in accounts receivable Increase in inventory 20,000 Decrease in prepaid rent 1,000 Increase in accounts payable 3,000 Decrease in income tax payable (5,000)