Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,262,000. Depreciation expense of $152,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Check my work Increase in accounts receivable Decrease in inventory $164,000 120,000 Decrease in prepaid expenses 74,000 Decrease in salaries payable Increase in income taxes payable 42,000 56,000 Required: Prepare the cash flows from operating activities for 2021. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities