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				Selected Year-End Balance Sheet Data
Net income	$	379,000		Accounts receivable decrease	$	110,200
Depreciation expense		49,200		Inventory decrease		46,000
Amortization expense		8,900		Prepaid expenses increase		5,100
Gain on sale of plant assets		7,000		Accounts payable decrease		9,900
				Salaries payable increase		2,300

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
	$0