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Chew Corporation prepares its statement of cash flows using the indirect method of reporting operating activities. Net income for the 2021 fiscal year was $1,252,000. Depreciation expense of $142,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Increase in accounts receivable Decrease in inventory Decrease in prepaid expenses Decrease in salaries payable Increase in income taxes payable $154,000 110,000 64,000 32,000 46,000 Required: Prepare the cash flows from operating activities for 2021. (Amounts to be deducted should be indicated with a minus sign.)