Green Brands, Inc. (GBI) presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from GBIs Year 2 and Year 1 year-end balance sheets:

Account Title	Year 2				Year 1
Accounts receivable	$	20,600			$	29,300
Merchandise inventory		59,100				49,200
Prepaid insurance		15,600				25,000
Accounts payable		23,900				16,700
Salaries payable		4,700				3,950
Unearned service revenue		800				2,700

The Year 2 income statement is shown next:

Income Statement
Sales	$	610,000
Cost of goods sold		(366,000	)
Gross margin		244,000
Service revenue		5,600
Insurance expense		(39,000	)
Salaries expense		(142,000	)
Depreciation expense		(5,300	)
Operating income		63,300
Gain on sale of equipment		4,100
Net income	$	67,400

Required a. Prepare the operating activities section of the statement of cash flows using the direct method for Year 2. (Amounts to be deducted should be indicated with a minus sign.)