The following information pertains to Guy's Gear Company: Sales Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Net Income Accounts Receivable Decrease Inventory Increase $ 53,500 6,700 12,700 $87,000 72,900 $ 14,100 $ 4,700 8,700 Salaries and Wages Payable Increase Required: 820 Present the operating activities section of the statement of cash flows for Guy's Gear Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)