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 $ $19,200$ $ $13,000$

Inventories $26,00028,600$

Prepaid Rent $1,6000$

Accounts Payable $14,60018,800$

Salaries and Wages Payable $3,2004,800$

Income Statement

Sales Revenue $ $390,000$

Expenses:

Cost of Goods Sold $228,000$

Depreciation Expense $26,000$

Salaries Expense $39,000$

Rent Expense $15,600$

Insurance Expense $15,600$

Interest Expense $14,300$

Utilities Expense $13,000$

Net Income $ $38,500$

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. $($Enter any deductions and cash outflows as a negative value.$)$