Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 394,000 Accounts receivable decrease $ 73,900 Depreciation expense 48,400 Inventory decrease 51,500 Amortization expense 8,700 Prepaid expenses increase 6,600 Gain on sale of plant assets 6,000 Accounts payable decrease 11,000 Salaries payable increase 1,700 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.)