Fitz Company reports the following information. Selected Annual Income Statement Data Net income $391,000 Depreciation expense 48,200 Amortization expense 7,900 Gain on sale of plant assets 7,800 Selected Year-End Balance Sheet Data Accounts receivable decrease $136,500 Inventory decrease 50,500 Prepaid expenses increase 5,300 Accounts payable decrease 10,900 Salaries payable increase 2,500 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.)