Fitzpatrick Company's calendar-year 2013 income statement shows the following: Net Income. dollar 374,000; Depreciation Expense, dollar 44,000; Amortization Expense, dollar 7,200; Gain on Sale of Plant Assets. dollar 6,000. An examination of the company's current assets and current liabilities reveals the following changes (all from operating activities): Accounts Receivable decrease. dollar 17,100; Merchandise Inventory decrease, dollar 42,000; Prepaid Expenses increase. dollar 4,700; Accounts Payable decrease. dollar 8,200; Other Payables increase, dollar 1, 200. Use the indirect method to compute cash flow from operating activities. (Amounts to be deducted should be indicated with a minus sign.)