Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net Income for the 2021 fiscal year was $1,260,000. Depreciation expense of $150.000 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 Decrease in inventory Dectare in prepaid expenses Decrease in salaries payable Increase in income tax payable $ 162.000 116.000 72.000 40.000 54,000 Required: Prepare the cash flows from operating activities for 2021. (Amounts to be deducted shoukl be indkated with a minus olgn.) Cash flows from operating activities: Adjustments for noncash effects Changes in operating assets and liabilities Net cash flows from operating activities