Macrosoft Company reports net income of $63,000. The accounting records reveal depreciation expense of $78,000 as well as increases in prepaid rent, accounts payable, and income tax payable of $58,000, $12,000, and $17,000, respectively. Prepare the operating activities section of Macrosoft's statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)