Cemptex Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net i

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Cemptex Corporation prepares its statement of cash flows using
the indirect method to report operating activities. Net income for
the 2021 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:
Required:
Prepare the operating activities section of the 2021 statement of
cash flows. (Amounts to be deducted should be
indicated with a minus sign.)