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Fitz Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.) Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $374,000 Accounts receivable decrease $17,100 Depreciation expense 44,000 Inventory decrease 42,000 Amortization expense 7,200 Prepaid expenses increase 4,700 Gain on sale of plant assets 6,000 Accounts payable decrease 8,200 Salaries payable increase 1,200 Cash flows from operating activities Net income S 374,000 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense 44,000 Amortization expense 7,200 Changes in current operating assets and liabilities S 425,200