portions of the financial statements for software associates are provided below. software associates income statement for the year ended december 31, 2021 net sales $ 605,000 expenses: cost of goods sold $ 365,000 operating expenses 115,000 depreciation expense 31,500 income tax expense 41,500 total expenses 553,000 net income $ 52,000 software associates selected balance sheet data december 31, 2021, compared to december 31, 2020 decrease in accounts receivable $ 8,500 decrease in inventory 11,500 increase in prepaid rent 1,500 decrease in salaries payable 2,500 increase in accounts payable 5,500 increase in income tax payable 6,500 required: prepare the operating activities section of the statement of cash flows for software associates using the direct method. (list cash outflows as negative amounts.)