Suppose your company reports $210 of net income and $50 of cash dividends paid, and its comparative balance sheet indicates the following.

	Beginning					Ending
Cash		$	45			$	255
Accounts Receivable			125				225
Inventory			295				185
Total		$	465			$	665
Salaries and Wages Payable		$	20			$	100
Common Stock			150				110
Retained Earnings			295				455
Total		$	465			$	665

Required: 1. Prepare the operating activities section of the statement of cash flows, using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)