Prepare the Operating Activities section of the Statement of Cash Flows for Paris Co. using the indirect method for the year ended December 31, 2015.

Paris Co. Income Statement for 2015 shows the following: Net Income, $300,000; Depreciation Expense, $45,000; Gain on Sale of Plant Assets, $15,000. An examination of the companys current assets and current liabilities reveals the following changes: Accounts Receivable decrease, $10,000; Merchandise Inventory increase, $72,000; Accounts Payable decrease, $24,000; and Salaries Payable increase; $12,000.

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