Fitz Company reports the following information Selected Annual Income Statement Data Net income $394,000 Depreciation expense 47,000 Amortization expense 8,400 Gain on sale of plant assets Selected Year-End Balance Sheet Out Accounts receivable decrease $99,00 Inventory decrease 48.000 Prepaid expenses increase 5,000 Accounts payable decrease 3.500 Salaries payable increase 6,200 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 not income to not cash provided by operating activities 0 71F