Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities.Net income for the 2016 fiscal year was $624,000.Depreciation 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 liabilities other than cash:

Decrease in accounts receivable. $22,000 Increase in inventories. 9,200 Increase prepaid expenses 8,500 Increase in salaries payable 10,000 Decrease in income taxes payable. 14,000

Prepare the operating activities section of the 2016 statement of cash flows.