The following income statement and selected balance sheet account data are avallable for Treece, Inc, at December 31,2021. Additional Information 1. Dividend revenue is recognized on the cash basis. All other income statement amounts are recognized on the accrual basis. 2. Operating expenses include depreciation expense of $115,000. 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.)