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	$	162,000
Decrease in inventory		118,000
Decrease in prepaid expenses		72,000
Decrease in salaries payable		40,000
Increase in income taxes payable		54,000

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