Gemstone Distributors reports net income of $$63,000.$ Included in that number is depreciation expense of $$14,000$ and a loss on the sale of land of $$5,800.$ A comparison of this year's and last year's balance sheets reveals a decrease in accounts receivable of $$33,000,$ a decrease in inventory of $$19,000,$ and an increase in accounts payable of $$53,000.$

Required:

Prepare the operating activities section of the statement of cash flows using the indirect method. $($Amounts to be deducted should be indicated with a minus sign.$)$