The income statement for M2 Pizza Pie Company for the current year ended June 30 and balances of selected accounts at the beginning and the end of the year are as follows:

Sales					$192,920
Cost of merchandise sold					66,570
Gross profit					$126,350
Operating expenses:
	Depreciation expense		$16,660
	Other operating expenses		50,030
		Total operating expenses			66,690
Income before income tax					$59,660
Income tax expense					17,260
Net income					$42,400

	End of Year		Beginning of Year
Accounts receivable (net)	$15,560		$13,540
Inventories	39,900		34,710
Prepaid expenses	6,280		6,910
Accounts payable (merchandise creditors)	29,260		27,150
Accrued expenses payable (operating expenses)	8,270		9,010
Income tax payable	1,570		1,570

Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the direct method. Use the minus sign to indicate cash out flows, cash payments, and decreases in cash.