The net income reported on the income statement for the current year was $206,000. Depreciation recorded on equipment and a building amounted to $61,600 for the year. 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	$53,970		$56,670
Accounts receivable (net)	68,430		69,930
Inventories	134,930		120,480
Prepaid expenses	7,500		7,990
Accounts payable (merchandise creditors)	60,280		63,240
Salaries payable	8,690		7,880

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:
Net income	$fill in the blank d0a6effc2ff8fc2_2
Adjustments to reconcile net income to net cash flow from operating activities:
Depreciation	fill in the blank d0a6effc2ff8fc2_4
Changes in current operating assets and liabilities:
Decrease in accounts receivable	fill in the blank d0a6effc2ff8fc2_6
Increase in inventories	fill in the blank d0a6effc2ff8fc2_8
Decrease in prepaid expenses	fill in the blank d0a6effc2ff8fc2_10
Decrease in accounts payable	fill in the blank d0a6effc2ff8fc2_12
Increase in salaries payable	fill in the blank d0a6effc2ff8fc2_14
Net cash flow from operating activities		$fill in the blank d0a6effc2ff8fc2_15