Computer Service and Repair was started five years ago by two college roommates. The companys comparative statements of financial position and statement of earnings are presented below, along with additional information.

	Current Year				Prior Year
Statement of Financial Position at December 31
Cash	$	10,615			$	14,165
Accounts receivable		1,650				690
Prepaid expenses		1,050				145
Equipment		730				0
Accumulated depreciation		(145	)			0
	$	13,900			$	15,000
Wages payable	$	540			$	2,050
Short-term note payable		205				0
Contributed capital		4,800				4,800
Retained earnings		8,355				8,150
	$	13,900			$	15,000
Statement of Earnings for Current Year
Service revenue	$	53,000
Depreciation expense		145
Salaries expense		39,500
Other expenses		13,150
Net earnings	$	205

Additional Data:

1. Prepaid expenses relate to rent paid in advance.
2. Other expenses were paid in cash.
3. Purchased equipment for $730 cash at the beginning of the current year and recorded $145 of depreciation expense at the end of the current year.
4. At the end of the current year, the company signed a short-term note payable to the bank for $205.

Required:

Prepare the operating activities section of the statement of cash flows for Computer Service and Repair using the indirect method. (Negative answers should be indicated by a minus sign.)