The net income reported on income statement of the present year was 92,000.Depreciation recorded on store equipment for year

amounted to 18600. Balances of existing asset and current liability accounts at the beginning and end of year are as given:
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 cash flows from operating activities section of statement of cash flows, using the indirect method.