Fitz Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 397,000	Accounts receivable decrease	$ 162,000
Depreciation expense	47,800	Inventory decrease	47,000
Amortization expense	7,700	Prepaid expenses increase	6,100
Gain on sale of plant assets	6,100	Accounts payable decrease	9,500
		Salaries payable increase	2,300

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.)