2. The following are accounting items taken from the records of Sterling Company for 2016: Payment of dividends Decrease in accounts payable Decrease in accounts receivable Increase in inventories increase in salaries payable Net income Payment for purchase of land and buildings Issuance of ten-year bonds payable at par Depreciation expense Proceeds from sale of patent rights $24,000 $19,000 $21,000 $ 6,000 $18,000 $42,000 $60,000 $20,000 $10,000 $27,000 . Required: Prepare the cash flow from operating activities section only of the statement of cash flows for Sterling Company for the year ended December 31, 2016 using the indirect method. Include a proper heading (12 pts) Sterling Company Statement of Cash Flows For the year ended December 31, 2016