The following information pertains to Guys Gear Company:

Sales			$	88,000
Expenses:
Cost of Goods Sold	$	54,000
Depreciation Expense		6,800
Salaries and Wages Expense		12,800		73,600
Net Income			$	14,400
Accounts Receivable Decrease	$	4,800
Inventory Increase		8,800
Salaries and Wages Payable Increase		830

Required:

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.)