Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2024 fiscal year was $714,000. Depreciation and amortization expense of $85,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Required: Prepare the operating activities section of the 2024 statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign