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

SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2021
Net sales					$	609,000
Expenses:
Cost of goods sold	$	369,000
Operating expenses		119,000
Depreciation expense		31,900
Income tax expense		43,500
Total expenses						563,400
Net income					$	45,600

SOFTWARE ASSOCIATES
Selected Balance Sheet Data
December 31, 2021, compared to December 31, 2020
Decrease in accounts receivable	$	8,900
Decrease in inventory		11,900
Increase in prepaid rent		1,900
Decrease in salaries payable		2,900
Increase in accounts payable		5,900
Increase in income tax payable		6,900

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.)