The income statement of Headland Company is shown below. Additional information: 1. Accounts receivable decreased $300,000 during the year. 2. Prepaid expenses increased $170,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $250,000 during the year. 4. Accrued expenses payable decreased $120,000 during the year. 5. Administrative expenses include depreciation expense of $60,000. Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2025, for Headland Company, using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis eg. (15,000). )