MOSS COMPANY Selected Balance Sheet Information December 31, 2015 and 2014
	2015		2014
Current assets
Cash	$	93,150	$	35,300
Accounts receivable		33,500		49,000
Inventory		68,500		55,800
Current liabilities
Accounts payable		47,400		34,200
Income taxes payable		2,900		3,900

MOSS COMPANY Income Statement For Year Ended December 31, 2015
Sales			$	569,000
Cost of goods sold				365,600
Gross profit				203,400
Operating expenses
Depreciation expense	$	53,000
Other expenses		130,500		183,500
Income before taxes				19,900
Income taxes expense				11,100
Net income			$	8,800

Use the information above to calculate this companys cash flows from operating activities using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)

Cash flows from operating activities:
Adjustments to reconcile net income to operating cash flow
	$0
		0
		$0