3) Electronic Wonders reports net income of $96,900. The accounting records reveal Depreciation Expense of $51,100 as well as increases in Prepaid Rent, Accounts Payable, and Income Tax Payable of $38,300, $23,800, and $21,600, respectively. Prepare the operating activities section of Electronic Wonders' statement of cash flows using the indirect method. (Amounts to be deducted and negative values should be indicated by minus sign.)