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, 2017. (Amounts to be deducted should be indicated with a minus sign.) Selected 2017 Income Statement Data Selected Year-End 2017 Balance Sheet Data Accounts receivable decrease Net income $374,000 Depreciation expense 44,000 Inventory decrease Amortization expense 7,200 Prepaid expenses increase Gain on sale of plant assets 6,000 Accounts payable decrease Salaries payable increase $17,100 42,000 4,700 8,200 1,200