=+Balances of the current assets and current liability accounts changed between December 31, 2009, and December 31, 2010, as follows:

Accounts receivable $5,600 Inventory 3,200*

Prepaid insurance 1,200*

Accounts payable 3,800*

Income taxes payable 1,200 Dividends payable 850

*Decrease Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method.