Macrosoft Company reports net income of $72,000. The accounting records reveal depreciation expense of $87,000 as well as increases in prepaid rent, accounts payable, and income tax payable of $67,000,$10,000, and $21,500, 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.)