The net income reported on the income statement of the current year was 92,000.Depreciation recorded on store equipment for the year amounted to 18600. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:
End of year beginning of year
Cash 46700 44200
Accounts receivable 32300 31100
Merchandise inventory 54800 56700
Prepaid expense 4000 3500
Accounts payable 46000 42900
Wages payable 21400 23600
Prepare the cash flows from operating activities section of the statement of cash flows, using the indirect method.