Durrand Corporation's accumulated depreciation increased by $$14,390,$ while patents decreased by $$3,928$ between consecutive balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $$3,221$ from sale of land. The company earned a net income of $$47,445.$ Assuming there were no changes in noncash current assets and liabilities, determine the net cash flows from operating activities under the indirect method.