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 $ 379,000 Accounts receivable decrease 46,000 Inventory decrease 7,800 Prepaid expenses increase 6,200 Accounts payable decrease Salaries payable increase $ 52,900 46,000 5,300 10,400 1,600 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.)