Hardware Suppliers reports net income of $151,000. Included in net income is a gain on the sale of land of $13,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $21.000, an increase in inventory of $13,000, and a decrease in accounts payable of $41,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)