The following income statement and selected balance sheet account data are available for Omega, Incorporated, at December $31,2024$:

OMEGA, INCORPORATED

INCOME STATEMENT

FOR THE YEAR ENDED DECEMBER $31,2024$

Revenue:

Net sales $ $2,850,000$

Dividend income $104,000$

Interest income $70,000$

Gain on sales of marketable securities $4,000$

Total revenue and gains $ $3,028,000$

Costs and expenses:

Cost of goods sold $ $1,550,000$

Operating expenses $980,000$

Interest expense $185,000$

Income tax expense $90,000$

Total costs and expenses $2,805,000$

Net income $ $223,000$

End of Year Beginning of Year

Selected account balances:

Accounts receivable $ $650,000$ $ $720,000$

Accrued interest receivable $9,0006,000$

Inventories $800,000765,000$

Short$-$term prepayments $20,00015,000$

Accounts payable $($merchandise suppliers$)570,000562,000$

Accrued operating expenses payable $65,00094,000$

Accrued interest payable $21,00012,000$

Accrued income taxes payable $22,00035,000$

Additional Information

Dividend revenue is recognized on the cash basis. All other income statement amounts are recognized on the accrual basis.

Operating expenses include depreciation expense of $$115,000.$

Required:

Prepare a partial statement of cash flows for the current year, showing the computation of net cash flows from operating activities by the indirect method.