The following income statement and additional year-end information is provided. Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (Partial) } \\ \hline Cash flows from operating activities & \\ \hline & \\ \hline & \\ \hline Net cash provided by operating activities & $ \\ \hline \hline \end{tabular}