Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2018 fiscal year was $624,000. Depreciation and amortization expense of $87,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash:

Decrease in accounts receivable..........................................$ 22,000

Increase in inventories.........................................................9,200

Increase prepaid expenses.....................................................8,500

Increase in salaries payable..................................................10,000

Decrease in income taxes payable..........................................14,000

Required:

Prepare the operating activities section of the 2018 statement of cash flows.