Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,255,000. Depreciation expense of $145,000 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 cash flows from operating activities for 2021. (Amounts to be deducted should be indicoted with a minus sign.) Prequired