The following information pertains to Guys Gear Company:

Sales			$	84,000
Expenses:
Cost of Goods Sold	$	52,000
Depreciation Expense		6,400
Salaries and Wages Expense		12,400		70,800
Net Income			$	13,200
Accounts Receivable Decrease	$	4,400
Inventory Increase		8,400
Salaries and Wages Payable Increase		790

GUYS GEAR COMPANY
Cash Flow from Operating ActivitiesIndirect Method
Adjustments to Reconcile Net Income to Cash Provided by Operating Activities
Changes in Current Assets and Current Liabilities
	$0