Fitz Company reports the following information Selected Annual Income Statement Data Net income $418,000 Depreciation expense 44,400 Amortization expense 8,300 Gain on sale of plant assets 6,400 Selected Year-End Balance Sheet Data Accounts receivable decrease $115,200 Inventory decrease 48,500 Prepaid expenses increase 5,100 Accounts payable decrease 9,400 Salaries payable increase 1,900 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 es Adjustments to reconcile net income to not cash provided by operating activities