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Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,264,000.

Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,264,000. Depreciation expense of $154,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash:

Increase in accounts receivable $ 166,000
Decrease in inventory 122,000
Decrease in prepaid expenses 76,000
Decrease in salaries payable 44,000
Increase in income taxes payable 58,000

Required: Prepare the cash flows from operating activities for 2021. (Amounts to be deducted should be indicated with a minus sign.)

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