Net income of Mansfield Company was $40,000. The accounting records reveal depreciation expense of $75,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $55,000, $18,000, and $15,000, 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 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