Hardware Suppliers reports net income of $161,000. Included in net income is a gain on the sale of land of $18,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $31,000, an increase in inventory of $18,000, and a decrease in accounts payable of $51,000. 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.) 81:54 ed HARDWARE SUPPLIERS Statement of Cash Flows (partial) Cash flows from operating activities: k Adjustments to reconcile net income to net cash flows from operating activities: nt Net cash flows from operating activities ences