Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,258,000 Depreciation expense of $ 148,000 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 Decrease in prepaid expenses Decrease in salaries payable Increase in income taxes payable $ 160,000 116,000 70,000 38,000 52,000 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: Net income Adjustments for noncash effects: Changes in operating assets and liabilities: $ 0 Net cash flows from operating activities