Fitz Company reports the following information. Selected Annual Income Statement Data Net income $373,000 Depreciation expense 45,200 Amortization expense 8,800 Gain on sale of plant assets 6,300 Selected Year-End Balance Sheet Data Accounts receivable decrease $ 140,100 Inventory decrease 51,500 Prepaid expenses increase 6,800 Accounts payable decrease 9,700 Salaries payable increase 2,300 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 net income to net cash provided by operating activities