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

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 Revenue2,600
Total Revenues$277,600
Cost of Goods Sold135,000
Salary Expense66,500
Depreciation Expense32,000
Other Operating Expenses35,900
Interest Expense2,400
Income Tax Expense6,500
Loss on Sale of Plant Assets2,000
Total Expenses280,300
Net Loss$(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.