Jewelry Suppliers reports net income of $154,000. Included in net income is a gain on the sale of land of $14,500.A comparison of this year's and last year's balance sheets reveals an increase in accounts recelvable of $24,000, an increase in inventory of $14,500, and a decrease in accounts payable of $44,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)