Following are the income statement and some additional information for Carolina Consulting Company.

Carolina Consulting Company
Income Statement
For the Year Ended December 31, 2016
Net sales $ 19,000
Cost of goods sold (3,300 )
Gross margin 15,700
Operating expenses $ 3,800
Depreciation expense 1,800 (5,600 )
Income before taxes 10,100
Income taxes (3,400 )
Net income $ 6,700

All sales were on credit and accounts receivable decreased by $1,080 in 2016 compared to 2015. Merchandise purchases were on credit with a decrease in accounts payable of $880 during the year. Ending inventory was $680 larger than beginning inventory. Income taxes payable increased $480 during the year. All operating expenses were paid for in cash.

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)