Fitz Company reports the following information. Assessment Tool iFrame Selected Annual Income Statement Data Net income Depreciation expense Amortization expense Gain on sale of plant assets Selected Year-End Balance Sheet Data 412,000 Accounts receivable decrease $ 20,100 49,600 Inventory decrease 48,500 4,900 9,500 2,400 8,900 Prepaid expenses increase 6,000 Accounts payable decrease Salaries payable increase Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. Note: Amounts to be deducted should be indicated with a minus sign. Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Gain on sale of plant assets Changes in current operating assets and liabilities $ 0 Net cash provided by operating activities