The following information pertains to Peak Heights Company:

Income Statement for Current Year
Sales		$ 85,300
Expenses
Cost of goods sold	$ 51,875
Depreciation expense	7,800
Salaries expense	10,300	69,975
Net income		$ 15,325

Partial Balance Sheet	Current year	Prior year
Accounts receivable	$ 10,800	$ 15,500
Inventory	12,600	9,700
Salaries payable	1,560	990

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.