Cash flow from operations activities-indirect method An analysis of the 2010 financial statements of Portside Provisions reveals the following: (a) Accounts payable to suppliers of merchandise decreased by $65,000 during 2010o. (b) Dividends of S135,000 were declared in November 2010, to be paid in January 2011. (c) Dividends of $120,000, declared in November 2009, were paid in January 2010. (d) Inventory levels increased by $91,000 during 2010. (e) Depreciation expense for 2010 amounted to $53,000. (1) Land, which had a cost of $350,000, was sold in 2010 for $400,000 cash, resulting in a gain of $50,000. (g) Net income for 2010 was $745,000. Using only the above information, follow the indirect method to compute Portside Provisions' net cash flows from operating activities for 2010.