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	$	15,700		$	10,500
Inventories		21,000			23,100
Prepaid Rent		1,100			0
Accounts Payable		11,600			14,800
Salaries and Wages Payable		2,200			3,300

Income Statement
Sales Revenue	$	315,000
Expenses:
Cost of Goods Sold		188,000
Depreciation Expense		21,000
Salaries Expense		31,500
Rent Expense		12,600
Insurance Expense		12,600
Interest Expense		11,550
Utilities Expense		10,500
Net Income	$	27,250

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.)