MOSS COMPANY Selected Balance Sheet Information December 31, 2017 and 2016
	2017			2016
Current assets
Cash	$	91,150		$	33,300
Accounts receivable		31,500			45,000
Inventory		66,500			55,400
Current liabilities
Accounts payable		43,400			32,200
Income taxes payable		2,700			3,500

MOSS COMPANY Income Statement For Year Ended December 31, 2017
Sales				$	549,000
Cost of goods sold					357,600
Gross profit					191,400
Operating expenses
Depreciation expense	$	49,000
Other expenses		128,500			177,500
Income before taxes					13,900
Income taxes expense					8,100
Net income				$	5,800

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