Income Statement: Dec 31 2009 Jan 1 2009
Net Income ................................................ $385,000
Depreciation Expense .................................... 125,000
Amoritization fo Intangible Assets ..................... 40,000
Gain on Sale of Plant Assets ............................. 90,000
Loss on Sale of Investments ............................. 35,000

Balance Sheet;
Accounts Receivable ..................................... 335,000 380,000
Inventory ................................................... 503,000 575,000
Prepaid Expenses ......................................... 22,000 10,000
Accounts payable (to merchandise suppliers) ........ 379,000 410,000
Accrued Expenses Payable .............................. 180000 155000

Using this information, prepare a partial statement of cash flows for the year ended December 31 2009, showing computation of net cash flows from operating activities by the indirect method.