Net income of Mansfield Company was $51,000. The accounting records reveal depreciation expense of $86,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $66,000, $29,000, and $26,000, 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.) 8 Cash flows from operating activities: Adjustments for noncash effects Changes in operating assets and abilities Not cash inflows from operating activities