Accounting information from the records of the Sarah Jane's Clothing Corporation at the end of 2016 is shown below:

Net income	$100,000
Proceeds from sale of long-term investment in marketable securities	20,000
Proceeds from sale of building	80,000
Gain on sale of building	35,000
Increase in accounts receivable	5,000
Increase in accounts payable	7,000
Cash dividends declared	5,000
Depreciation expense	18,000
Patent amortization expense	1,000
Amortization of premium on bonds payable	1,500
Purchase of equipment	30,000
Issue of common stock	25,000
Increase in accrued liabilities	4,000
Decrease in prepaid expenses	2,000

Required: Prepare Sarah Jane's Clothing 's 2016 Net Cash Flow from Operating Activities section of a statement of cash flows, using the indirect method.