A company reports net income of $149,000. Included in net income is a gain on the sale of land of $12,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $19,000, an increase in inventory of $12,000, and a decrease in accounts payable of $39,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)