Salud Company reports net income of $390,000 for the year ended December 31, 2013. It also reports $70, 200 depreciation expense and a $14,000 gain on the sale of machinery. Its comparative balance sheets reveal a $31, 200 increase in accounts receivable, $15, 990 increase in accounts payable, $8, 580 decrease in prepaid expenses, and $12, 090 decrease in wages payable. Required: Prepare only the operating activities section of the statement of cash flows for 2013 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)