Fitz Company reports the following information. Use the indirect method to prepare only 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.) Selected Annual Income Statement Data Net income $415,000 Depreciation expense 49,600 Amortization expense 8,900 Gain on sale of plant assets 7,600 Selected Year-End Balance Sheet Data Accounts receivable decrease $61,800 Inventory decrease 42,000 Prepaid expenses increase 6,500 Accounts payable decrease 10,300 Salaries payable increase 2,100 Cash flows from operating activities 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