The following information pertains to Peak Heights Company: Income Statement for Current Year Sales $ 86,700 Expenses Cost of goods sold $ 51,775 Depreciation expense 7,200 Salaries expense 11,300 70,275 Net income $ 16,425 Partial Balance Sheet Current year Prior year Accounts receivable $ 11,100 $ 15,700 Inventory 13,100 8,900 Salaries payable 1,700 920 Required: Present the operating activities section of the statement of cash flows for Peak Heights Company using the indirect method