Burns Corporation's net income last year was $91,000. Changes in the company's balance sheet accounts for the year appear below: Increases (Decreases) Asset and Contra-Asset Accounts Cash Accounts receivable Inventory Prepaid expenses Long-term investments Property, plant and equipment Accumulated depreciation $ 42,800 $ 29,000 $ (36,000) $ 3,200 $ 47,000 $ 77,000 $ 53,000 Liability and Equity Accounts Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings $ (36,000) $26,000 $ 56,000 $ (67,000) $57,000 $ 74,000 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 $17,000 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.)