Nebraska Auto Parts Company Uses the Indirect Method to Prepare

Nebraska Auto Parts Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:
Nebraska Auto Parts Company
Income Statement
Year Ended December 31, 2018
$\begin{array}{l}\begin{array}{ll}\text { Sales Revenue } & \$ 360,000 \\\text { Interest Revenue } & 1,500 \\\text { Gain on Sale of Plant Assets } & \underline{6,000}\\\text { Total Revenues and Gains }&&\$367,500\\\text { Cost of Goods Sold } & 165,000 \\\text { Salary Expense } & 67,500 \\\text { Depreciation Expense } & 18,000 \\\text { Other Operating Expenses } & 34,500 \\\text { Interest Expense } & 1,500 \\\text { Income Tax Expense } & 7,500\\\text { Total Expenses}&&\underline{294,000}\\\text { Net Income (Loss)}&&\underline{\$73,500}\end{array}\end{array}$
Additional information provided by the company includes the following:
Current assets other than cash increase by $36,000.
Current liabilities decrease by $1,500.
Prepare the operating activities section of the statement of cash flows.