Hardware Suppliers reports not income of $149.000. Included in net income is again on the sale of land of $12,000. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $19,000, an increase in inventory of $12,000, and a decrease in accounts payable of $39.000 Required: Prepare the operating activits 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) Cashflows from orating activities Adjustments to reconcile net income to ne cash flows from operating activities Net cash flows from operating activities