Macrosoft Company reports net income of $$62,000.$ The accounting records reveal depreciation expense of $$77,000$ as well as increases in prepaid rent, accounts payable, and income tax payable of $$57,000,$$$10,000,$ and $$16,500,$ respectively.

Prepare the operating activities section of Macrosoft's statement of cash flows using the indirect method. $($Amounts to be deducted should be indicated with a minus sign.$)$