The net income reported on the income statement for the current year was $136,000. Depreciation recorded on store equipment for the year amounted to $22,400. 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	$54,940		$50,000
Accounts receivable (net)	39,390		36,950
Inventories	53,790		56,250
Prepaid expenses	6,040		4,750
Accounts payable (merchandise creditors)	51,480		47,300
Wages payable	28,130		30,900

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 out flows, 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		$