Electronic Wonders reports net income of $97,000. The accounting records reveal Depreciation Expense of $51,500 as wel as increases in Prepaid Rent, Accounts Payable, and income Tax Payable of $38,900,524,800, and 520,400 , 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.)