The income statement and a schedule reconciling cash flows from operating activities to net income are provided below $($$ in thousands$)$ for Peach Computers.PEACH COMPUTERSIncome StatementFor the Year Ended December $31,2021$Sales$ $470\mathrm{.}0$Cost of goods sold$(282\mathrm{.}0)$Gross margin$188\mathrm{.}0$Salaries expense$$55\mathrm{.}0$Insurance expense$32\mathrm{.}0$Depreciation expense$15\mathrm{.}0$Loss on sale of land$13\mathrm{.}0115\mathrm{.}0$Income before tax$13\mathrm{.}0$Income tax expense$(36\mathrm{.}5)$Net income$ $36\mathrm{.}5$Reconciliation of Net IncomeTo Net Cash Flows from Operating ActivitiesNet incomeAdjustments for Noncash EffectsDepreciation expenseLoss on sale of landChanges in operating assets and liabilities:Decrease in accounts receivableIncrease in inventoryDecrease in accounts payable Increase in salaries payable Decrease in prepaid insurance Increase in income tax payableNet cash flows from operating activities$ $36\mathrm{.}515\mathrm{.}013\mathrm{.}017\mathrm{.}0(68\mathrm{.}0)(41\mathrm{.}0)27\mathrm{.}014\mathrm{.}532\mathrm{.}3$$$46\mathrm{.}3$