Fitz Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 379,000	Accounts receivable decrease	$ 42,600
Depreciation expense	49,400	Inventory decrease	50,000
Amortization expense	8,600	Prepaid expenses increase	6,700
Gain on sale of plant assets	6,300	Accounts payable decrease	8,600
		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.)