Cemptex Corporation prepares its statement of cash flows using the Indirect method to report operating activities. Net Income for the 2021 fiscal year was $649,000. Depreciation and amortization expense of $92,000 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 Increase in inventory Increase in prepaid expONG Increase in salaries payable Decrease in income taxes payable $27.000 9.700 9.000 10,500 16,000 Required: Prepare the operating activities section of the 2021 statement of cash flows. (Amounts to be deducted should be indkated with a minus sign.) Cash flows from operating activities Adjustments for noncash effects Changes in operating assets and liabilities: Net cash flow from operating activities