The following financial information was provided by the Wonder Toys Company:

Balance Sheet Accounts	2021	2020
Cash	$ 83,000	$ 61,000
Accounts Receivable	78,000	86,000
Prepaid Expenses	12,000	6,000
Accounts Payable	92,000	87,000
Income Taxes Payable	17,000	13,000
Income Statement Accounts	2021
Sales Revenue	$ 173,000
Operating Expenses	160,000
Income Before Income Taxes	$ 13,000
Income Tax Expense	6,000
Net Income	$ 7,000
Operating expenses include $4,000 of depreciation expense.

Instructions: Using the above information and proper format, prepare the operating activities section of the statement of cash flow for 2021.

Wonder Toys Company

Statement of Cash Flow (partial)

December 31, 2021

Cash flows from Operating Activities: