Banner Company has the following information:

Current Assets	Dec. 31, 2019	Dec. 31, 2018
Cash	$35,000	$38,000
Accounts Receivable	24,000	22,000
Inventory	47,000	51,000
Supplies	6,000	5,000
Current Liabilities	Dec. 31, 2019	Dec. 31, 2018
Accounts Payable	$30,000	$24,000
Unearned Revenue	10,000	15,000
Salary Payable	2,000	5,000

Banner Company Income Statement For the Year Ended December 31, 2019
Sales Revenue	$ 100,000
Cost of Goods Sold	(60,000)
Gross Profit	$ 40,000
Salary Expense	$ (10,000)
Depreciation Expense	(8,000)
Advertising Expense	(4,000)
Interest Expense	(2,000)
Loss on Sale of Land	(1,000)
+ Gain on Sale of Furniture	6,000
Net Income	$ 21,000

QUESTION: Prepare the 2019 operating activities section of Banners Cash Flow Statement using the indirect method.