Blossom Ltd. reported the following for the fiscal year 2021:

BLOSSOM LTD. Income Statement Year Ended September 30, 2021
Sales				$560,000
Cost of goods sold				315,000
Gross profit				245,000
Operating expenses		$ 86,000
Depreciation expense		11,000
Gain on sale of land		(21,000	)	76,000
Profit before income tax				169,000
Income tax expense				42,250
Profit				$126,750

Additional information:
1.		Accounts receivable decreased by $14,000 during the year.
2.		Inventory increased by $5,500 during the year.
3.		Prepaid expenses decreased by $3,500 during the year.
4.		Accounts payable to suppliers increased by $9,000 during the year.
5.		Accrued expenses payable increased by $3,000 during the year.
6.		Income tax payable decreased by $4,800 during the year.

Prepare the operating activities section of the cash flow statement using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)