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 $ $575\mathrm{.}0$

Cost of goods sold $(230\mathrm{.}0)$

Gross margin $345\mathrm{.}0$

Salaries expense $ $69\mathrm{.}0$

Insurance expense $46\mathrm{.}0$

Depreciation expense $22\mathrm{.}0$

Loss on sale of land $20\mathrm{.}0157\mathrm{.}0$

Income before tax $188\mathrm{.}0$

Income tax expense $(94\mathrm{.}0)$

Net income $ $94\mathrm{.}0$

Reconciliation of Net Income

To Net Cash Flows from Operating Activities

Net income $ $94\mathrm{.}0$

Adjustments for Noncash Effects

Depreciation expense $22\mathrm{.}0$

Loss on sale of land $20\mathrm{.}0$

Changes in operating assets and liabilities:

Decrease in accounts receivable $24\mathrm{.}0$

Increase in inventory $(103\mathrm{.}0)$

Decrease in accounts payable $(62\mathrm{.}0)$

Increase in salaries payable $41\mathrm{.}0$

Decrease in prepaid insurance $18\mathrm{.}0$

Increase in income tax payable $88\mathrm{.}4$

Net cash flows from operating activities $ $142\mathrm{.}4$

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$).$