Theta Corporation provides the following information for the year ended December 31, 20X2:

• Net income: $200,000
• Depreciation expense: $50,000
• Increase in accounts receivable: $30,000
• Decrease in inventory: $20,000
• Increase in accounts payable: $15,000
• Decrease in prepaid expenses: $10,000

Prepare the operating activities section of Theta Corporation's statement of cash flows using the indirect method.