Durrand Corporation's accumulated depreciation increased by $10,513, while patents decreased by $2,986 between consecutive balance sheet dates. There were no purchases or sales of depreciable or intanglble assets during the year. In addition, the income statement showed a gain of $3,463 from sale of land. The company earned a net income of $53,532. Astuming there were no changes in noncash current assets and babilities, determine the net cash flows from operating activities under the indirect method