Net income of Mansfield Company was $38,000. The accounting records reveal depreciation expense of $73,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $53,000,$16,000, and $13,000, respectively. Prepare the cash flows from operating activities section of Mansfield's statement of cash flows using the indirect method: (Amounts to be deducted should be indicoted with o minus sign.)