Portions of the financial statements for Alliance Technologies are provided below. ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2021 Net sales $ 296,000 Expenses: Cost of goods sold $ 176,000 Operating expenses 51,000 Depreciation expense 15,100 Income tax expense 17,500 Total expenses 259,600 Net income $ 36,400 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 5,100 Increase in inventory 12,100 Decrease in prepaid rent 8,100 Increase in salaries payable 4,100 Decrease in accounts payable 7,100 Increase in income tax payable 16,400 Required: Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the indirect method.