Burns Corporation's net income last year was $77,000. Changes in the company's balance sheet accounts for the year appear below: Increases Decreases Asset and Contra-Asset Accounts: Cash 20,000 Accounts receivable 15,000 $(22,000) Inventory 5,000 Prepaid expenses 33,000 Long-term investments 63,000 Property, plant and equipment 39,000 Accumulated depreciation Liability and Equity Accounts: Accounts payable 22.000 Accrued liabilities 12,000 Income taxes payable 42,000 Bonds payable $(53,000) Common stock 29,000 Retained earnings 67,000 The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $10,000. Required: a. Prepare the operating activities section of the company's statement of cash flows for the year (Use the indirect method.) (Amounts to be deducted should be indicated with a minus sign.) Burns Corporation's Statement of Cash Flows Indirect Method (partial) Adjustments