Fitz Company reports the following information.

$\backslash$table$[[$Selected Annual Income Statement Data,Selected Year$-$End Balance Sheet Data,,$],[$Net income,$$382,000,$Accounts receivable decrease,$113,200],[$Depreciation expense,$49,200$ Inventory decrease,$45,000,],[$Amortization expense,$8,100,$Prepaid expenses increase,$4,900],[$Gain on sale of plant assets,$7,400$ Accounts payable decrease,$8,700,],[,$Salaries payable increase,$1,700,]]$

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.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[,],[$Adjustments to reconcile net income to net cash provided by operating activities,$],[$Income statement items not affecting cash,$],[,],[,],[$Changes in current operating assets and liabilities,$],[,],[,]]$