Starfire Telescopes Company Uses the Indirect Method to Prepare the Statement

Starfire Telescopes Company uses the indirect method to prepare the statement of cash flows.Refer to the following income statement:
$\begin{array}{c} \text {Starfire Telescopes Company } &\\ \text { Income Statement } &\\ \text { Year Ended December 31, 2017 } &\end{array}$
$\begin{array}{ll}\text { Sales Revenue } & \$ 275,000 \\\text { Interest Revenue } & \underline{2,600} \\\text { Total Revenues } &&\$277,600 \\\text { Cost of Goods Sold } & 135,000 \\\text { Salary Expense } & 66,500\\\text { Depreciation Expense } & 32,000 \\\text { Other Operating Expenses } & 35,900 \\\text { Interest Expense } & 2,400 \\\text { Income Tax Expense } & 6,500 \\\text { Loss on Sale of Plant Assets } & \underline{2,000} \\\text { Total Expenses } &&\underline{280,300} \\\text { Net Loss }&&\underline{(\$2,700)}\end{array}$ 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.