Use the following information from Chocolate Companys financial statements:

	Income Statement	Balance Sheet
Sales	$109,600
Cost of Goods Sold	(65,000)
Salaries Expense	(22,000)
Depreciation Expense	(13,000)
Net Income	$9,600
Accounts Receivable Increase		$2,200
Merchandise Inventory Decrease		2,000
Salaries Payable Increase		850

Determine operating net cash flows (indirect method).