Fitz Company reports the following information. Selected Annual Income Statement Data Net income $403,000 Depreciation expense 48,600 Amortization expense 8,500 Gain on sale of plant assets 7,700 Selected Year-End Balance Sheet Data Accounts receivable decrease $ 25, 200 Inventory decrease 42,500 Prepaid expenses increase 5,400 Accounts payable decrease 9,800 Salaries payable increase 2,200 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (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