Annual Income Statement Data Selected Year$-$End Balance Sheet Data

Sales $ $50,000$ Wages payable decrease $ $3,000$

Expenses: Inventory increase $500$

Cost of goods sold $30,000$ Accounts payable decrease $1,000$

Wages expense $10,000$

Amortization expense $1,500$

Net income $ $8,500$

Prepare the operating activities section of the statement of cash flows for GreenGarden using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.$]$