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Net income of Trout Company was $52.000. The accounting records reveal depreciation expense of $87,000 as well as increases in prepald rent, salaries payable, and income taxes payable of $67,000,$30,000, and $27,000, respectively. Prepare the cash flows from operating activities section of Trout's statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicoted with a minus sign