Hardware Suppliers reports net income of $164,000. Included in net income is a gain on the sale of land of $19,500. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $34,000, an increase in inventory of $19,500, and a decrease in accounts payable of $54,000. 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.) HARDWARE SUPPLIERS Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operating activities Net cash flows from operating activities $ 0