The net income reported on the income statement for the current year was $131,500. Depreciation recorded on store equipment for the year amounted to $21,700. 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	$51,150		$47,060
Accounts receivable (net)	36,670		34,780
Merchandise inventory	50,080		52,940
Prepaid expenses	5,630		4,470
Accounts payable (merchandise creditors)	47,930		44,520
Wages payable	26,190		29,080

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.