Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2021 fiscal year was $694,000. Depreciation and amortization expense of $81,000 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 $36,000 Increase in inventory 10,600 Increase in prepaid expenses 9,900 Increase in salaries payable 11,400 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.) Cash flows from operating activities Adjustments for noncash effects Changes in operating assets and liabilities: Net cash flows from operating activities