Gramlich Corporation's comparative financial statements included the following amounts for the current year: Depreciaiton Expense = $102,000 Loss on sale of fixed asset = $38,000 Decrease in fixed assets = $155,000 increase in accounts receivable = $37,000 decrease in accounts payable = $42,000 decrease in inventory = $65,000 increase in taxes payable = $19,000 net income = $720,000 Prepare the operating activities section of the statement of cash flows using INDIRECT method: