Salud Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 445,000	Accounts receivable increase	$ 45,600
Depreciation expense	95,000	Prepaid expenses decrease	13,500
Gain on sale of machinery	25,700	Accounts payable increase	9,200
		Wages payable decrease	3,500

Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31.