The income statement of Blossom SA is shown below.

BLOSSOM SA INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2022
Sales revenue				R$6,700,000
Cost of goods sold
Beginning inventory		R$2,300,000
Purchases		4,500,000
Goods available for sale		6,800,000
Ending inventory		1,700,000
Cost of goods sold				5,100,000
Gross profit				1,600,000
Operating expenses
Selling expenses		440,000
Administrative expenses		730,000		1,170,000
Net income				R$430,000

Additional information:

1.		Accounts receivable decreased R$370,000 during the year.
2.		Prepaid expenses increased R$220,000 during the year.
3.		Accounts payable to suppliers of merchandise decreased R$260,000 during the year.
4.		Accrued expenses payable decreased R$100,000 during the year.
5.		Administrative expenses include depreciation expense of R$75,000.

Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2022, for Blossom SA, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Statement of Cash Flows (Partial) R$ Adjustments to reconcile net income to R$ R$