Fitz Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 406,000	Accounts receivable decrease	$ 73,200
Depreciation expense	47,600	Inventory decrease	51,000
Amortization expense	8,300	Prepaid expenses increase	5,400
Gain on sale of plant assets	7,600	Accounts payable decrease	8,100
		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. (Amounts to be deducted should be indicated with a minus sign.)