The net income reported on the income statement for the current year was $129,200. Depreciation recorded on store equipment for the year amounted to $21,300. 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	$52,200		$48,020
Accounts receivable (net)	37,430		35,490
Inventories	51,100		54,020
Prepaid expenses	5,740		4,560
Accounts payable (merchandise creditors)	48,910		45,430
Wages payable	26,730		29,680

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.