Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2024 fiscal year was $1,270,000. Depreciation expense of $160,000 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 cash flows from operating activities for 2024. Note: Amounts to be deducted should be indicated with a minus sign