PETOSKEY 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 Required: $ 6,900 13,900 9,900 5,900 8,900 23,600 Prepare the operating activities section of the statement of cash flows for Petoskey Technologies using the direct method. (Amounts to be deducted should be indicated with a minus sign.) PETOSKEY TECHNOLOGIES Statement of Cash Flows For the Year Ended December 31, 2024 Cash Flows from Operating Activities: Net cash flows from operating activities