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.) Proceeds from the issuance of common stock 15,000 Purchase of equipment with cash Sales revenue 200,000 Decrease in current liabilities Increase in current assets other than cash 35,000 Payment of note payable 33,000 Purchase of treasury stock 12,000 Proceeds from sale of land 28,000 Depreciation expense 10,000