Electronic Wonders reports net income of $95,300. The accounting records reveal Depreciation Expense of $51,500 as well as increases in Prepaid Rent, Accounts Payable, and Income Tax Payable of $39,800, $23,400, and $22,000, respectively. Prepare the operating activities section of Electronic Wonders' statement of cash flows using the indirect method. (Amounts to be deducted and negative values should be indicated by minus sign.)