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Portions of the financial statements for Peach Computer are provided below. PEACH COMPUTER Income Statement For the year ended December 31, 2024 Net sales $1,750,000 Expenses : Cost of goods sold $1,630,000 Operating expenses 540,000 Depreciation expense 48,000 Income tax expense 38,000 Total expenses 1,656,000 Net income $94, 000 PEACH COMPUTER Selected Balance Sheet Data December 31 Cash Accounts receivable Inventory Prepaid rent Accounts payable Income tax payable 2024 $100,000 46,200 73,000 2,800 43,000 4,800 2023 $84,000 50,000 54,000 4,600 36,000 9,000 Increase (I) or Decrease (D) $16,000 (I) 3,800 (D) 19,000 (I) 1,800 (D) 7,000 (1) 4,200 (D) HO Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the direct method. (Amounts to be deducted should be indicated with a minus sign.) PEACH COMPUTER Statement of Cash Flows (partial) For the Year Ended December 31, 2024 Cash flows from operating activities Net cash flows from operating activities $ 0