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Problem - Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the 2018 fiscal year was $629,000. Depreciation and amortization expense of $88,000 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
$23,000
Increase in inventories
9,300
Increase prepaid expenses
8,600
Increase in salaries payable
10,100
Decrease in income taxes payable
12,000
Required - Prepare the operating activities section of the 2018 statement of cash flows.
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