Shamrock Company reported net income of $460,000 for the current year. Depreciation recorded on buildings and equipment amounted to $72,000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash $21,000 $16,500 Accounts receivable 22,000 39,500 Inventory 60,000 70,000 Accounts payable 11,800 19,600 Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)