Following are the income statement and some additional information for Parson Consulting Company for 2024. Parson Consulting Company Income Statement For the Year Ended December 31, 2024 Net sales $ 10,600 Cost of goods sold (1,800) Gross margin 8,800 Operating expenses $ 2,300 Depreciation expense 800 (3,100) Income before taxes 5,700 Income taxes (1,900) Net income $ 3,800 All sales were on credit and accounts receivable increased by $800 in 2024 compared to 2023. Merchandise purchases were on credit with an increase in accounts payable of $400 during the year. Ending inventory was $500 larger than beginning inventory. Income taxes payable increased $300 during the year. All operating expenses were paid for in cash. Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign.