The net income reported on the income statement for the current year was $145,200. Depreciation recorded on store equipment for the year amounted to $24,000. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

	End of Year		Beginning of Year
Cash	$56,340		$51,270
Accounts receivable (net)	40,400		37,890
Inventories	55,160		57,680
Prepaid expenses	6,200		4,870
Accounts payable (merchandise creditors)	52,790		48,500
Wages payable	28,850		31,680

a. Prepare the Cash flows from operating activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Statement of Cash Flows (partial)
Cash flows from operating activities:
	$
Adjustments to reconcile net income to net cash flow from operating activities:
Changes in current operating assets and liabilities:
Net cash flow from operating activities