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 $\begin{array}{ll}\text { Sales Revenue } & \$ 360,000 \\\text { Interest Revenue } & 1,500 \\\text { Gain on Sale of Plant Assets } & \underline{6,000}\\\text { Total Revenues and Gains }&&\$367,500\\\text { Cost of Goods Sold } & 165,000 \\\text { Salarv Expense } & 67,500\\\text { Depreciation Expense } & 18,000 \\\text { Other Operating Expenses } & 34,500 \\\text { Interest Expense } & 1,500 \\\text { Income Tax Expense } & \underline{7,500}\\\text { Total Expenses } && \underline{294,000} \\\text { Net Income (Loss) } && \$ 73,500\end{array}$ 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.