The following income statement and selected balance sheet account data are available for Treece, Inc., at December 31, 2021. TREECE, INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2021 Revenue: Net sales Dividend income Interest income Gain on sales of marketable securities Total revenue and gains Costs and expenses: Cost of goods sold $1,550,000 Operating expenses 980,000 Interest expense 185,000 Income tax expense 90,000 Total costs and expenses Net income $ 2,850,000 104, 000 70,000 4,000 $ 3,028,000 2,805,000 $ 223,000 End of Year Beginning of Year $ Selected account balances: Accounts receivable rued interest receivable Inventories Short-term prepayments Accounts payable (merchandise suppliers) Accrued operating expenses payable Accrued interest payable Accrued income taxes payable $ 650,000 9,000 800,000 20,000 570,000 65,000 21,000 22,000 720,000 6,000 765,000 15,000 562,000 94, 000 12,000 35,000 Required: a. Prepare a partial statement of cash flows, including only the operating activities section of the statement and using the direct method. (List cash outflows as negative amounts.) TREECE, INC. Partial Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: $ 0 0 Net cash flow from operating activities $ 0