Green Leaf's activities for the year ended December 31, 2021 included the following: Comprehensive income totaled $538,000 including $88,000 in other comprehensive income. Paid a cash dividend of $80,000 that was declared in 2020. Interest expense for the year was $29,000; the opening and closing balances in the interest payable account were $26,000 and $17,000, respectively. Accounts receivable increased $33,000 and accounts payable decreased $24,000 during the year. The company paid $56,000 cash for equipment The company sold an investment at amortized cost for $26,000. The book value of the investment was $27,000. Depreciation expense for the year totaled $19,000. Suffered an impairment loss on patents of $10,000. Declared and issued a 2-for-I stock split. There were 400,000 common shares outstanding before the split with a collective market value of $100,000,000. Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method assuming that the company's policy is to report interest received and paid and dividends paid as an operations activity