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, 2016. (Amounts to be deducted should be indicated with a minus sign.) Selected 2016 Income Statement Data Selected Year-End 2016 Balance Sheet Data Net income Depreciation expense Amortization expense Gain on sale of plant assets S 17,100 42,000 4,700 8,200 1,200 374,000 Accounts receivable decrease 44,000 Inventory decrease 7,200 6,000 Prepaid expenses increase Accounts payable decrease Salaries payable increase Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities