Playtown Company's Income Statement for Last Year Appears Below:

Playtown Company's income statement for last year appears below:
Playtuwn Compary
Income Statement
$\begin{array}{lr}\text { Sales } & \$ 100,000 \\\text { Less: Cost of goods sold } & 60,000\\\text { Gross margin } & 40,000 \\\text { Less: Operating expenses } & 25,000 \\\text { Income before income taxes } & 15,000 \\\text { Less: Income taxes } & 6,000 \\\text { Net income } & \$ 19,000\end{array}$ The beginning and ending balances for last year are available for the following selected accounts:
Required: Using the direct method, prepare the operating activities section of the statement of cash flows.