24.

Durrand Corporation's accumulated depreciation increased by $14,258, while patents decreased by $3,025 between consecutive balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $3,482 from sale of land. The company earned a net income of $57,867. Assuming there were no changes in noncash current assets and liabilities, determine the net cash flows from operating activities under the indirect method.

$________