The following data are taken from the income statement and balance sheet of Freeman Machinery, Inc.

	Dec. 31, 2018			Jan. 1, 2018
Income statement:
Net Income	$	385,000
Depreciation Expense		135,000
Amortization of Intangible Assets		40,000
Gain on Sale of Plant Assets		90,000
Loss on Sale of Investments		35,000
Balance sheet:
Accounts Receivable	$	335,000		$	380,000
Inventory		503,000			575,000
Prepaid Expenses		22,000			13,000
Accounts Payable (to merchandise suppliers)		379,000			410,000
Accrued Expenses Payable		180,000			155,000

Using this information, prepare a partial statement of cash flows for the year ended December 31, 2018, showing the computation of net cash flows from operating activities by the indirect method.