Below is an income statement for Page Products for the year ended December 31, 2020, and a schedule listing the companys current assets and current liabilities at the end of 2019 and 2020:

Page Products Income Statement For the Year Ended December 31, 2020
Sales					$121,400
Cost of goods sold					50,988
Gross profit					70,412
Operating expenses:
	Selling & general expenses		$12,900
	Depreciation expense		2,540		15,440
Operating income					54,972
Loss on sale of land					3,352
Income before income tax					51,620
Income tax expense					10,324
	Net income				$41,296

Schedule of Current Assets and Current Liabilities		December 31, 2020			December 31, 2019
Cash		$14,700			$12,800
Accounts receivable		4,430			3,430
Inventory		5,630			5,080
Prepaid expenses		2,100			2,600
Accounts payable		2,280			1,590
Accrued liabilities		1,780			2,400

Prepare the operating activities section of the statement of cash flows using the indirect method. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g. -15,000 or parenthesis e.g. (15,000).)

Page Products Partial Statement of Cash flows - Indirect method Operating activities $ $