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

SOFTWARE ASSOCIATES Income Statement For the year ended December 31, 2012
Revenues		$	790,000
Expenses:
Cost of goods sold	$390,000
Operating expenses	130,000
Depreciation expense	35,000
Income tax expense	46,000
Total expenses			601,000
Net income		$	189,000

SOFTWARE ASSOCIATES Selected Balance Sheet Data December 31, 2012, compared to December 31, 2011
Decrease in accounts receivable	$8,000
Decrease in inventory	13,000
Increase in prepaid rent	3,000
Decrease in operating expenses payable	6,000
Increase in accounts payable	6,000
Increase in income tax payable	8,000

Required:

Prepare the operating activities section of the statement of cash flows for Software Associates using theindirectmethod.(Amounts to be deducted should be indicated with minus sign. Omit the "$" sign in your response.)

SOFTWARE ASSOCIATES Statement of Cash Flows For the year ended December 31, 2012
Cash Flows from Operating Activities
n/r	$n/r
Adjustments for noncash effects:
n/r	n/r
Changes in current assets and current liabilities
n/r
n/r
n/r
n/r
n/r
n/r
Net cash flows from operating activities		$n/r