Dakota Telescopes Company Uses the Indirect Method to Prepare the Statement

Dakota Telescopes Company uses the indirect method to prepare the statement of cash flows.Refer to the following income statement:
Dakota Telescopes Company
Income Statement
Year Ended December 31, 2019 $\begin{array}{l}\text { Sales Revenue } & \$ 275,000 \\\text { Interest Revenue } & \underline{2,600}\\\text { Total Revenues }&&\$277,600\\\text { Cost of Goods Sold } & 135,000 \\\text { Salary Expense } & 66,500 \\\text { Depreciation Expense } & 32,000 \\\text { Other Operating Expenses } & 35,900\\\text { Interest Expense } & 2,400 \\\text { Income Tax Expense } & 6,500 \\\text { Loss on Sale of Plant Assets } & \underline{2,000} \\\text { Total Expenses and Losses } & &{280,300}\\\text { Net Loss }&&{(\$ 2,700)} \end{array}$ 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.