The following information pertains to Peak Heights Company: Income Statement for Current Year Sales $ 86,500 Expenses Cost of goods sold $51,775 Depreciation expense 7,900 Salaries expense 11,200 70, 875 Net income $ 15,625 Partial Balance Sheet Accounts receivable Inventory Salaries payable Current Prior year year $10,800 $ 16,000 13,800 9,600 1,700 940 Required: 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