The following information pertains to Peak Heights Company:

Income Statement for Current Year

Sales $85,900
Expenses Cost of goods sold $51,675
Depreciation expense 6,700
Salaries expense 11,900 70,275
Net income $15,625

Partial Balance Sheet Current year Prior year
Accounts receivable $9,800 $14,200
Inventory 13,100 9,100
Salaries payable 1,620 870

Required:
Present the operating activities section of the statement of cash flows for Peak Heights Company using the indirect method.