Fitz Company reports the following information. Selected Annual Income Statement Data Net income Depreciation expense Amortization expense Gain on sale of plant assets $ 376,000 Accounts receivable decrease 47,800 Inventory decrease Selected Year-End Balance Sheet Data $ 47,800 51,000 5,300 9,900 8,400 Prepaid expenses increase 6,400 Accounts payable decrease Salaries payable increase 2,400 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. Note: Amounts to be deducted should be indicated with a minus sign. Answer is not complete. Statement of Cash Flows (partial) Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Amortization expense Gain on sale of plant assets Changes in current operating assets and liabilities Depreciation expense Amortization expense Gain on sale of plant assets Decrease in accounts receivable Decrease in inventory Decrease in prepaid expenses Net cash provided by operating activities 0