MOSS COMPANY Selected Balance Sheet Information December 31, 2019 and 2018
	2019			2018
Current assets
Cash	$	91,650		$	33,800
Accounts receivable		32,000			46,000
Inventory		67,000			55,500
Current liabilities
Accounts payable		44,400			32,700
Income taxes payable		2,750			3,600

MOSS COMPANY Income Statement For Year Ended December 31, 2019
Sales				$	554,000
Cost of goods sold					359,600
Gross profit					194,400
Operating expenses
Depreciation expense	$	50,000
Other expenses		129,000			179,000
Income before taxes					15,400
Income taxes expense					8,800
Net income				$	6,600

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