Net income of Mansfield Company was $45,000. The accounting records reveal depreciation expense of $80,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $60,000, $23,000, and $20,000, 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.)