Cemptex Corporation prepares its statement of cash flows using the Indirect method to report operating activities. Net Income for the

$2024$ fiscal year was $$624,000.$ Depreclation and amortization expense of $$87,000$ was Included with operating expenses in the

income statement. The following information describes the changes in current assets and liabilitles other than cash:

Required: $$

Prepare the operating activitles section of the $2024$ statement of cash flows.

Note: Amounts to be deducted should be indicated with a minus sign.