The following information pertains to Peak Heights Company: Income Statement for Current Year Sales $ 85,100 Expenses Cost of goods sold $ 51,675 Depreciation expense 7,000 Salaries expense 10,100 68,775 Net income $ 16,325 Partial Balance Sheet Current year Prior year Accounts receivable $ 9,800 $ 13,700 Inventory 13,000 8,400 Salaries payable 1,570 940 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.)