The net income reported on the income statement for the current year was $151,100. Depreciation recorded on store equipment for the year amounted to $24,900. 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	$57,870		$52,660
Accounts receivable (net)	41,490		38,920
Inventories	56,650		59,240
Prepaid expenses	6,370		5,000
Accounts payable (merchandise creditors)	54,220		49,820
Wages payable	29,630		32,540

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.