The net income reported on an income statement for the current year was $58000

The net income reported on an income statement for the current year was $58000. Depreciation recorded on fixed assets for the year was $24000. Balances of
the current assets and current liability accounts at the end and beginning of the year are listed below. Prepare the cash flows from operating activites
section of a statement of cash flows using the indirect method. End Beginning
Cash $65000 $70000
Accounts Receivable (net) 70000 63000
Inventories 85000 102000
Prepaid Expenses 4000 4500
Accounts Payable
(merchandise creditors) 50000 58000
Cash dividends Payable 4500 6500
Salaries Payable 6000 7500