Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2021 fiscal year was $644,000. Depreciation and amortization expense of $91,000 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 $ 26,000 Increase in inventory 9,600 Increase in prepaid expenses 8,900 Increase in salaries payable 10,400 Decrease in income taxes payable 15,000 Required: Prepare the operating activities section of the 2021 statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)