Portions of the financial statements for Software Associates are provided below.

SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2015
Net sales		$	606,000
Expenses:
Cost of goods sold	$366,000
Operating expenses	116,000
Depreciation expense	31,600
Income tax expense	42,000
Total expenses			555,600
Net income		$	50,400

SOFTWARE ASSOCIATES
Selected Balance Sheet Data
December 31, 2015, compared to December 31, 2014
Decrease in accounts receivable	$8,600
Decrease in inventory	11,600
Increase in prepaid rent	1,600
Decrease in salaries payable	2,600
Increase in accounts payable	5,600
Increase in income tax payable	6,600

Required:

Prepare the operating activities section of the statement of cash flows for Software Associates using the indirect method. (List cash outflows as negative amounts.)

SOFTWARE ASSOCIATES
Statement of Cash Flows (partial)
For the Year Ended December 31, 2015
Cash Flows from Operating Activities:
Adjustments to reconcile net income to net cash flows from operating activities
Net cash flows from operating activities		$0