The following income statement and additional year$-$end information is provided.

Prepare the operating activities section of the statement of cash flows using the direct method. Note: Amounts to be deducted should be indicated with a minus sign.

Answer is not complete.

$\backslash$table$[[$Statement of Cash Flows $($Partial$)],[$Cash flows from operating activities,,$],[$Decrease in Salaries payable,$x,,(1,950)$