Fortune Corporation's comparative balance sheet showed noncash current assets and liabilities as follows: Adjust Year 2 net income of $53,927 for changes in current operating assets and liabilities to arrive at net cash flows from operating activities using the indirect method. Durrand Corporation's accumulated depreciation increased by $12,821, while patents decreased by $2,206 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 $4,210 from sale of land. The company earned a net income of $50,705. Assuming there were no changes in noncash current assets and liabilities, determine the net cash flows from operating activities under the indirect method