2. The following are accounting items taken from the records of Sterling Company for 2016: Payment of dividends. S24,000 Decrease in accounts payable $19,000 Decrease in accounts receivable $21,000 Increase in inventories $ 6,000 Increase in salaries payable $18,000 Net income $42,000 Payment for purchase of land and buildings $60,000 Issuance of ten-year bonds payable at par $20,000 Depreciation expense. $10,000 Proceeds from sale of patent rights $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)