Selected balance sheet information and the income statement for Pioneer Industries for the current year are presented below. Selected Balance Sheet Accounts Prior Year Current Year Accounts Receivable $ 24,100 $ 16,500 Inventories 33,000 36,300 Prepaid Rent 2,300 0 Accounts Payable 18,800 24,400 Salaries and Wages Payable 4,600 6,900 Income Statement Sales Revenue $ 495,000 Expenses: Cost of Goods Sold 284,000 Depreciation Expense 33,000 Salaries Expense 49,500 Rent Expense 19,800 Insurance Expense 19,800 Interest Expense 18,150 Utilities Expense 16,500 Net Income $ 54,250 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Enter any deductions and cash outflows as a negative value.)