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

CRANE LTD. Income Statement Year Ended September 30, 2021
Sales				$583,000
Cost of goods sold				338,000
Gross profit				245,000
Operating expenses		$ 109,000
Depreciation expense		34,000
Gain on sale of land		(44,000	)	99,000
Profit before income tax				146,000
Income tax expense				36,500
Profit				$109,500

Additional information:
1.		Accounts receivable decreased by $16,300 during the year.
2.		Inventory increased by $7,800 during the year.
3.		Prepaid expenses decreased by $5,800 during the year.
4.		Accounts payable to suppliers increased by $11,300 during the year.
5.		Accrued expenses payable increased by $5,300 during the year.
6.		Income tax payable decreased by $7,100 during the year.

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

CRANE LTD. Cash Flow Statement (Partial) Indirect Method Adjustments to reconcile profit to $ $