Durrand Corporation's accumulated depreciation increased by $10,348, while patents decreased by $2,402 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 again of 53,850 from sale of land The company earned a net income of $40,695. Assuming there were no changes in noncash current assets and lotities, determine the nat cash flows from operating activities under the indirect method