Annual Income Statement Data		Selected Year-End Balance Sheet Data
Sales	$ 60,000	Wages payable decrease	$ 3,400
Expenses:		Inventory increase	590
Cost of goods sold	35,000	Accounts payable decrease	2,400
Wages expense	10,100
Amortization expense	2,500
Net income	$ 12,400

Prepare the operating activities section of the statement of cash flows for GreenGarden using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)