Starfire Telescopes Company uses the indirect method to prepare the statement of cash flows

Refer to the following income statement:

Starfire Telescopes Company
Income Statement
Year Ended December 31, 2017

Sales Revenue $275,000
Interest Revenue 2,600
Total Revenues $277,600
Cost of Goods Sold 135,000
Salary Expense 66,500
Depreciation Expense 32,000
Other Operating Expenses 35,900
Interest Expense 2,400
Income Tax Expense 6,500
Loss on Sale of Plant Assets 2,000
Total Expenses 280,300
Net Loss ($2,700 )

Additional information provided by the company includes the following:
Current assets other than cash decreased by $25,000.
Current liabilities increased by $3,000.
Prepare the operating activities section of the statement of cash flows.
What will be an ideal response

Cash Flows from Operating Activities:
Net Loss ($2,700 )
Adjustments to Net Loss:
Depreciation Expense 32,000
Loss on Sale of Plant Assets 2,000
Decrease in Current Assets 25,000
Increase in Current Liabilities 3,000 62,000
Net Cash Provided by Operating Activities $59,300