Net income of Mansfield Company was $37,000. The accounting records reveal depreciation expense of $72,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $52,000, $15,000, and $12,000, respectively. Prepare the cash flows from operating activities section of Mansfields statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)