Salud Company reports the following information.

Selected Annual Income Statement Data		Selected Year-End Balance Sheet Data
Net income	$ 430,000	Accounts receivable increase	$ 40,800
Depreciation expense	82,000	Prepaid expenses decrease	12,600
Gain on sale of machinery	25,700	Accounts payable increase	8,000
		Wages payable decrease	2,400

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

Note: Amounts to be deducted should be indicated with a minus sign.