The income statement of Frank Company is shown below:

FRANK COMPANY Income Statement For the Year Ended December 31, 2017
Sales				$8,400,000
Cost of goods sold				5,400,000
Gross profit				3,000,000
Operating expenses
Selling expenses		$500,000
Administrative expense		700,000
Depreciation expense		90,000
Amortization expense		30,000		1,320,000
Net income				$1,680,000

Additional information:
1.		Accounts receivable increased $400,000 during the year.
2.		Inventory increased $250,000 during the year.
3.		Prepaid expenses increased $200,000 during the year.
4.		Accounts payable to merchandise suppliers increased $100,000 during the year.
5.		Accrued expenses payable increased $160,000 during the year.

Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2017, for Frank Company, using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)