The following information pertains to Peak Heights Company:

Income Statement for Current Year
Sales		$ 86,000
Expenses
Cost of goods sold	$ 51,675
Depreciation expense	7,600
Salaries expense	11,400	70,675
Net income		$ 15,325

Partial Balance Sheet	Current year	Prior year
Accounts receivable	$ 9,900	$ 15,300
Inventory	12,500	8,100
Salaries payable	1,560	810

Required:

Present the operating activities section of the statement of cash flows for Peak Heights Company using the indirect method.

Note: List cash outflows as negative amounts.