Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $400,000 Accounts receivable decrease Depreciation expense 46,800 Inventory decrease Amortization expense 7,300 Prepaid expenses increase Gain on sale of plant assets 7,000 Accounts payable decrease Salaries payable increase $158,600 44,500 5,300 10,000 1,700 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