Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 418,000 Accounts receivable decrease $ 94,500 Depreciation expense 46,200 Inventory decrease 45,000 Amortization expense 7,700 Prepaid expenses increase 5,400 Gain on sale of plant assets 7,200 Accounts payable decrease 8,800 Salaries payable increase 1,600 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