For the year ended December 31, 2015, the following information is available for the Kansas Company:

Sales $891,000
Cost of goods sold 662,000
Depreciation expense 16,000
Amortization expense 3,000
Wage expense 91,000
Rent expense 4,000
Loss on sale of fixed assets 2,000
Interest expense 13,000
Income tax expense 38,000
Total expenses 829,000
Net income $62,000

December 31, 2014 December 31, 2015
Cash $10,000 $12,800
Accounts receivable $10,000 $19,200
Inventory $20,000 $14,100
Prepaid rent $2,000 $1,700
Accounts payable $22,000 $24,400
Wages payable $12,000 $11,300
Taxes payable $2,000 $3,100

Required:
Prepare the operating activities section of the statement of cash flows for the year ending December 31, 2015. Use the indirect method.

Net income $62,000
Add: depreciation expense 16,000
Add: amortization expense 3,000
Add: loss on sale of fixed assets 2,000
Less: Increase in accounts receivable (9,200 )
Add: Decrease in inventory 5,900
Add: Decrease in prepaid rent 300
Add: Increase in accounts payable 2,400
Add: Increase in taxes payable 1,100
Less: Decrease in wages payable (700 )
Net cash provided by operating activities $82,800