Salud Company reports net income of $550, 000 for the year ended December 31, 2013. It also reports $99, 000 depreciation expense and a $7, 500 gain on the sale of machinery. Its comparative balance sheets reveal a $44, 000 increase in accounts receivable, $22, 550 increase in accounts payable, $12, 100 decrease in prepaid expenses, and #17, 050 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.)