The following information pertains to Peak Heights Company: Income Statement for Current Year Sales Expenses Cost of goods sold Depreciation expense Salaries expense Net income $ 85,500 $51,775 8,000 10,600 70,375 $ 15,125 Partial Balance Sheet Accounts receivable Inventory Salaries payable Required: Current Prior year year $10,000 $15,400 13,500 1,610 9,900 910 Present the operating activities section of the statement of cash flows for Peak Heights Company using the indirect method. (List cash outflows as negative amounts.) PEAK HEIGHTS COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities: $ 0