Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 400,000	Accounts receivable decrease	$ 84,700
Depreciation expense	46,000	Inventory decrease	49,000
Amortization expense	8,400	Prepaid expenses increase	6,900
Gain on sale of plant assets	6,600	Accounts payable decrease	8,400
		Salaries payable increase	1,600

Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.)