Alley Cellular accountants have assembled the following data for the year ended September 30, 2012

	Cash receipt from sale of land	$29,000	Net income	$28,000
	Depreciation expense	2,000	Purchase of equipment	35,000
	Payment of dividends	6,000	Decrease in current liabilities	19,000
	Cash receipt from issuance of		Increase in current assets
	common stock	15,000	other than cash	25,000

Requirement

1.	Prepare the operating activities section using the indirect method for Alley Cellular's Statement of Cash Flows for the year ended September 30, 2012. (Use parentheses or a minus sign for numbers to be subtracted.)