Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2021 fiscal year was $629,000. Depreciation and amortization expense of $88,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash:

Decrease in accounts receivable	$	23,000
Increase in inventory		9,300
Increase in prepaid expenses		8,600
Increase in salaries payable		10,100
Decrease in income taxes payable		12,000

Required: Prepare the operating activities section of the 2021 statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)