The income statement and a schedule reconciling cash flows from operating activities to net income are provided below $($$ in thousands$)$ for Peach Computers:

PEACH COMPUTERS

Income Statement

For the Year Ended December $31,2024$

Sales $ $365\mathrm{.}0$

Cost of goods sold $(146\mathrm{.}0)$

Gross margin $219\mathrm{.}0$

Salaries expense $ $41\mathrm{.}0$

Insurance expense $18\mathrm{.}0$

Depreciation expense $8\mathrm{.}0$

Loss on sale of land $6\mathrm{.}073\mathrm{.}0$

Income before tax $146\mathrm{.}0$

Income tax expense $(73\mathrm{.}0)$

Net income $ $73\mathrm{.}0$

Reconciliation of Net Income

To Net Cash Flows from Operating Activities

Net income $ $73\mathrm{.}0$

Adjustments for Noncash Effects

Depreciation expense $8\mathrm{.}0$

Loss on sale of land $6\mathrm{.}0$

Changes in operating assets and liabilities:

Decrease in accounts receivable $10\mathrm{.}0$

Increase in inventory $(33\mathrm{.}0)$

Decrease in accounts payable $(20\mathrm{.}0)$

Increase in salaries payable $13\mathrm{.}0$

Decrease in prepaid insurance $11\mathrm{.}0$

Increase in income tax payable $70\mathrm{.}2$

Net cash flows from operating activities $ $138\mathrm{.}2$

Required:

Calculate each of the following amounts for Peach Computers.

Prepare the cash flows from operating activities section of the statement of cash flows $($direct method$).$