The following information pertains to Peak Heights Company:

Income Statement for Current Year
Sales			$	85,500
Expenses
Cost of goods sold	$	51,675
Depreciation expense		8,200
Salaries expense		10,700		70,575
Net income			$	14,925

Partial Balance Sheet	Current year		Prior year
Accounts receivable	$	11,300	$	14,300
Inventory		12,600		9,100
Salaries payable		1,680		1,000

Required:

Present the operating activities section of the statement of cash flows for Peak Heights Company using the indirect method. (List cash outflows as negative amounts.)