Gemstone Suppliers reports net income of $163,000. Included in net income is a gain on the sale of land of $19,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $33,000, an increase in inventory of $19,000, and a decrease 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.)