Net income of Mansfield Company was $39,000. The accounting records reveal depreciation expense of $74,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $54,000, $17,000, and $14,000, 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.)

Cash flows from operating activities:
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash inflows from operating activities