Annual Income Statement Data		Selected Year-End Balance Sheet Data
Sales	$ 48,000	Wages payable decrease	$ 3,700
Expenses:		Inventory increase	570
Cost of goods sold	29,000	Accounts payable decrease	1,100
Wages expense	11,300
Amortization expense	2,500
Net income	$ 5,200

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