Salud Company reports the following information.

Selected Annual Income Statement Data				Selected Year-End Balance Sheet Data
Net income	$	495,000		Accounts receivable increase	$	43,200
Depreciation expense		94,000		Prepaid expenses decrease		16,200
Gain on sale of machinery		26,900		Accounts payable increase		7,600
				Wages payable decrease		3,600

Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.)