Fitz Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 376,000	Accounts receivable decrease	$ 104,700
Depreciation expense	48,600	Inventory decrease	48,500
Amortization expense	8,500	Prepaid expenses increase	5,100
Gain on sale of plant assets	6,800	Accounts payable decrease	8,700
		Salaries payable increase	1,300

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.

Provide the statement of cash flows