Hyde Company's records for 2019 provide the following information: a. amortization of premium on bonds payable, $500 h. gain on sale of land, $7,800 b. purchase of equipment, $6,000 i. increase in prepaid assets, $600 c. depreciation expense, $7,500 j. declaration and payment of cash dividends, d. decrease in accounts receivable, $700 $1,800 e. decrease in accounts payable, $2,700 k. increase in wages payable, $600 f. issuance of long-term note for cash, $4,200 l. patent amortization expense, $1,000 g. increase in inventories, $7,600 m. net income, $10,200

Required: Prepare the operating activities section of the 2019 statement of cash flows for Hyde Company using the indirect method. Use a minus sign to indicate cash outflows, a decrease in cash or cash payments.