Changes in current asset and current liability accounts for

Question

Changes in current asset and current liability accounts for the year that relate to operations

The following income statement and information about changes in noncash current assets and current liabilities are reported.
Accounts receivable . . . . . . . . . . $ 30,500 increase
Accounts payable . . . . . . . . . . . . $ 12,500 decrease
Merchandise inventory . . . . . . . . 25,000 increase
Salaries payable . . . . . . . . . . . . . 3,500 decrease

Required: Prepare only the cash flows from operating activities section of the statement of cash flows using the indirectmethod.