Belk Corporation's balance sheet appears below: Comparative Balance Sheet Ending Balance Beginning Balance Assets: 65 61 24 Cash and cash equivalents $ 27 $ 29 Accounts receivable 30 26 Inventory Property, plant, and equipment 500 390 Less accumulated depreciation 178 160 Total assets $444 $ 346 Liabilities and stockholders' equity: Accounts payable $ 46 $ 43 Accrued liabilities 23 Income taxes payable 46 47 Bonds payable Common stock Retained earnings 217 Total liabilities and equity $ 444 $ 346 The net income for the year was $126. Cash dividends were $21. The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. Required: Prepare the operating section of a statement of cash flows in good form using the indirect method. 78 34 90 30 112