Net income of Mansfield Company was $52,000. The accounting records reveal depreciation expense of $87,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $67,000, $30,000, and $27,000, 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.)