A consolidated income statement and selected comparative consolidated balance sheet data for Palano Company and subsidiary follow:

Palano Company and Subsidiary Consolidated Income Statement for the Year Ended December 31, 2015
Sales				$701,000
Cost of sales				263,000
Gross profit				438,000
Operating expenses:
Depreciation expense		$76,000
Selling expenses		122,000
Administrative expenses		85,000		283,000
Consolidated net income				155,000
Less noncontrolling interest in consolidated net income				38,750
Controlling interest in consolidated net income				$116,250

		December 31
		2014		2015
Accounts receivable		$229,000		$318,000
Inventory		194,000		234,000
Prepaid selling expenses		26,000		30,000
Accounts payable		99,000		79,000
Accrued selling expenses		96,000		84,000
Accrued administrative expenses		56,000		39,000

Prepare the cash flow from operating activities section of a consolidated statement of cash flows assuming use of the Indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)