The following are line items included in the 2021 statement of cash flows prepared by Goodly’s Clothing Company: 

Depreciation expense....................................................$ 5,500 

Increase in accounts receivable....................................$ 1,500 

Increase in accounts payable.......................................$13,200 

Increase in accrued salaries payable............................$ 4,300 

Increase in inventories..................................................$11,900 

Gain on disposal of long-term assets..............................$ 150 

Increase in income taxes payable.................................$ 2,200 

Net income.................................................................... $17,000 

Required 

Prepare the operating cash flow section of Goodly’s statement of cash flows using the indirect method.