The following information pertains to Peak Heights Company Income Statement for Current Year Sales $ 87,600 Expenses Cost of goods sold $51,775 Depreciation expense 6,600 Salaries expense 11,500 69,825 Net Income $ 17,125 Partial Balance Sheet Accounts receivable Inventory Salaries payable Current Prior year year $10,400 $ 12,600 13,300 9,300 1,620 950 Required: Present the operating activities section of the statement of cash flows for Peak Heights Company using the Indirect method. (List cash outflows or negative amounts.) PEAK HEIGHTS COMPANY Statement of Cash Flows (Partial) Cash flows from operating activities