Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2021 fiscal year was $669,000. Depreciation and amortization expense of $96,000 was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash: Decrease in accounts receivable $ 31,000 Increase in inventory 10,100 Increase in prepaid expenses 9,400 Increase in salaries payable 10,900 Decrease in income taxes payable 20,000 Required: Prepare the operating activities section of the 2021 statement of cash flows.