Gemstone Suppliers reports net income of $153,000. Included in net income is a gain on the sale of land of $14,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $23,000, an increase in inventory of $14,000, and a decrease in accounts payable of $43,000. 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.) GEMSTONE SUPPLIERS Statement of Cash Flows (partial) Cash flows from operating activities: Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities