Refer to the information for Dunn Products Inc. in Problem 11-53B.
Data from exercise 11-53B,
Dunn Products Inc.
Income Statement
For the year ended December 31, 2019

The following balance sheet changes occurred during the year:
• Accounts receivable decreased by $85,150.
• Inventory decreased by $138,620.
• Prepaid expenses increased by $112,400.
• Accounts payable decreased by $67,225.
• Salaries payable increased by $18,300.
Required:
Prepare the cash flows from operating activities section of the statement of cash flows using the direct method?