The income statement disclosed the following items for 2013: Depreciation expense $34,000 Gain on disposal of equipment 18,000 Net income 283,000 Balances of the current assets and current liabilities accounts changed between December 31, 2008 and December 31, 2013, as follows: Increase in accounts receivable $7,600 Decrease in inventory 2,600 Decrease in prepaid insurance 1,500 Decrease in account payable 4,000 Increase in income taxes payable 1,400 Increase in dividends payable 950 Required: Prepare the Cash Flows for Operating Activities section of the statement of cash flows, using the indirect method.