Dickinson Company reported net income of $155,000 for the current year. Depreciation recorded on buildings and equipment amounted to $65,000 for the year. In addition, a building with an original cost of $250,000 and accumulated depreciation of $190,000 on the date of the sale was sold for $75,000. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

	End of Year	Beginning of Year
Cash	$20,000	$15,000
Accounts Receivable	19,000	32,000
Inventories	50,000	65,000
Accounts Payable	12,000	18,000

Prepare the Cash flows from operating activities section of the statement of cash flows using the indirect method.