The net income reported on the income statement for the current year was $116,300. Depreciation recorded on store equipment for the year amounted to $19,200. 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	$46,290		$42,590
Accounts receivable (net)	33,190		31,470
Merchandise inventory	45,320		47,910
Prepaid expenses	5,090		4,050
Accounts payable (merchandise creditors)	43,370		40,290
Wages payable	23,700		26,320

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 and for any adjustments, if required.