Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below.

Selected Balance Sheet Accounts
	Prior Year			Current Year
Accounts Receivable	$	28,300		$	19,500
Merchandise Inventory		39,000			42,900
Prepaid Rent		2,900			0
Accounts Payable		22,400			29,200
Salaries and Wages Payable		5,800			8,700

Income Statement
Sales Revenue	$	585,000
Expenses:
Cost of Goods Sold		332,000
Depreciation Expense		39,000
Salaries Expense		58,500
Rent Expense		23,400
Insurance Expense		23,400
Interest Expense		21,450
Utilities Expense		19,500
Net Income	$	67,750

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.