The following information pertains to Peak Heights Company: Income Statement for Current Year Sales $ 85,700 Expenses Cost of goods sold $ 51,675 Depreciation expense 6,500 Salaries expense 11,800 69,975 Net income $ 15,725 Partial Balance Sheet Current year Prior year Accounts receivable $ 9,900 $ 12,100 Inventory 12,600 9,800 Salaries payable 1,560 970 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.)