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

SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2018
Net sales		$	660,000
Expenses:
Cost of goods sold	$395,000
Operating expenses	125,000
Depreciation expense	32,500
Income tax expense	46,500
Total expenses			599,000
Net income		$	61,000

SOFTWARE ASSOCIATES
Selected Balance Sheet Data
December 31, 2018, compared to December 31, 2017
Decrease in accounts receivable	$9,500
Decrease in inventory	12,500
Increase in prepaid rent	2,500
Decrease in salaries payable	3,500
Increase in accounts payable	6,500
Increase in income tax payable	7,500

Required:

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