The following information pertains to Peak Heights Company: $ 85,700 Income Statement for Current Year Sales Expenses Cost of goods sold $51, 775 Depreciation expense 7,000 Salaries expense 10,300 Net income 69,075 $ 16,625 Partial Balance Sheet Accounts receivable Inventory Salaries payable Current Prior year year $ 9,800 $ 15,100 12,400 1,580 830 9,000 Required: Present the operating activities section of the statement of cash flows for Peak Heights Company using the direct method. (List cash outflows as negative amounts.) PEAK HEIGHTS COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: $ 0