Portions of the financial statements for Avatar Technologies are provided below. Net sales Expenses: AVATAR TECHNOLOGIES Income Statement For the Year Ended December 31, 2024 Cost of goods sold Operating expenses Depreciation expense Income tax expense Total expenses Net income $225,000 68,000 16,800 26,000 $385,000 335,800 $ 49,200 AVATAR TECHNOLOGIES Selected Balance Sheet Data December 31, 2024, compared to December 31, 2023 Decrease in accounts receivable Increase in inventory Decrease in prepaid rent Increase in salaries payable Decrease in accounts payable Increase in income tax payable $ 6,800 13,800. 9,800 5,800 8,800 23,200 Required: Prepare the operating activities section of the statement of cash flows for Avatar Technologies using the direct method. (Amounts to be deducted should be indicated with a minus sign.) AVATAR TECHNOLOGIES Statement of Cash Flows For the Year Ended December 31, 2024 Cash Flows from Operating Activities: Net cash flows from operating activities $ 0