Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2018 fiscal year was $1,251,000. Depreciation expense of $141,000 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	$	153,000
Decrease in inventories		109,000
Decrease in prepaid expenses		63,000
Decrease in salaries payable		31,000
Increase in income taxes payable		45,000

Required: Prepare the cash flows from operating activities for 2018. (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