Electronic Wonders reports net income of $97,000. The accounting records reveal Depreciation Expense of $50,700 as well as increase in Prepaid Rent, Accounts Payable, and Income Tax Payable of $38,200, $24,300, and $26,600, 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.)

	Electronic Wonders
	Statement of cash flows (partial)
Cash flows from the Operating Activities:
Adjustments for nocash effects:
Changes in current assets and current liabilities:
Net Cash flows from operating activities:		$