Net income of Trout Company was $48,000. The accounting records reveal depreciation expense of $83,000 as well as increases in prepaid rent, salaries payable, and income taxes payable of $63,000, $26,000, and $23,000, respectively. Prepare the cash flows from operating activities section of Trout's statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign.