Fitz Company reports the following information Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 415,000 Accounts receivable decrease $ 38,480 Depreciation expense 45,600 Inventory decrease 58,500 Amortization expense 8,000 Prepaid expenses increase 5,700 Gain on sale of plant assets 6,200 Accounts payable decrease 9,380 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 Adjustments to reconcile net income to not cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabities 0