Eldred Corporation accountants have assembled the following data for the year ended June 30, 2021: (Click the icon to view the data.) Prepare the operating activities section of Eldred's statement of cash flows for the year ended June 30, 2021. The company uses the indirect method for operating cash flows. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Eldred Corporation Statement of Cash Flows (Indirect Method) Year Ended June 30, 2021 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by (used for) operating activities Depreciation Decrease in current assets other than cash Decrease in current liabilities Net cash provided by (used for) operating activities Data table Net income Payment of dividends Proceeds from the issuance of common stock Sales revenue Decrease in current assets other than cash Purchase of treasury stock $? Cost of goods sold 6,100 Other operating expenses 18,000 Purchase of equipment with cash 225,000 Decrease in current liabilities 38,000 Payment of note payable 9,000 Proceeds from sale of land Depreciation expense $ 116,000 31,000 35,000 14,000 26,000 35,000 13,000