Jewelty Suppliers reports net income of $159,000. Included in net income is a gain on the sale of land of $17,000.A comparison of this year's and last year's balance sheets reveals an increase in accounts recelvable of $29,000, an increase in inventory of $17,000, and a decrease in accounts payable of $49,000 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.) Required: Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted indicated with a minus sign.)