Budget Auto Parts Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:

Budget Company

Income Statement

Year Ended December 31, 2017

Sales Revenue $360,000

Interest Revenue 1,500

Gain on Sale of Plant Assets 6,000

Total Revenues and Gains $367,500

Cost of Goods Sold 165,000

Salary Expense 67,500

Depreciation Expense 18,000

Other Operating Expenses 34,500

Interest Expense 1,500

Income Tax Expense 7,500

Total Expenses 294,000

Net Income (Loss) $73,500

Additional information provided by the company includes the following:

Current assets other than cash increase by $36,000.

Current liabilities decrease by $1,500.

Prepare the operating activities section of the statement of cash flows.