Fitz Company reports the following information. Selected Annual Income Statement Data Net income Depreciation expense Amortization expense Gain on sale of plant assets Selected Year-End Balance Sheet Data $ 406,000 Accounts receivable decrease 48,400 Inventory decrease 8,400 Prepaid expenses increase 6,400 Accounts payable decrease Salaries payable increase $161,100 46,000 5,000 10,000 1,300 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.) 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 ces Changes in current operating assets and liabilities