Fitz Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2015. (Amounts to be deducted should be indicated with a minus sign.)

Selected 2015 Income Statement Data Selected Year-Ned 2015 Balance Sheet Data
Net income $397,000 Accounts receivable decrease $142,900
Depreciation expense 49,200 Inventory decrease 48,500
Amortization expense 7,500 Prepaid expenses increase 4,800
Gain on sale of plant assetes 6600 Accounts payable decrease 9,400
Salaries payable increase 1,600