The following information pertains to Guys Gear Company:

Sales			$	70,000
Expenses:
Cost of Goods Sold	$	45,000
Depreciation Expense		5,000
Salaries and Wages Expense		11,000		61,000
Net Income			$	9,000
Accounts Receivable Decrease	$	3,000
Inventory Increase		7,000
Salaries and Wages Payable Increase		650

Required:

Present the operating activities section of the statement of cash flows for Guys Gear Company using the indirect method

GUY'S GEAR COMPANY Cash Flow from Operating Activities-Indirect Method Adjustments to Reconcile Net Income to Cash Provided by Operating Activities Changes in Current Assets and Current Liabilities