The following information pertains to Guys Gear Company:

Sales				$	83,000
Expenses:
Cost of Goods Sold	$	51,500
Depreciation Expense		6,300
Salaries and Wages Expense		12,300			70,100
Net Income				$	12,900
Accounts Receivable Decrease	$	4,300
Inventory Increase		8,300
Salaries and Wages Payable Increase		780

Present the operating activities section of the statement of cash flows for Guys Gear Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)