The following information pertains to Peak Heights Company:

Income Statement for Current Year
Sales			$	85,300
Expenses
Cost of goods sold	$	51,775
Depreciation expense		7,200
Salaries expense		11,800		70,775
Net income			$	14,525

Partial Balance Sheet	Current year		Prior year
Accounts receivable	$	9,600	$	14,300
Inventory		13,900		9,000
Salaries payable		1,550		940

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.)