Learning Objective 2 S16-5) Computing cash flows from operating activities-indirect method Winding Road Cellular accountants have assembled the following data for the year ended April 30, 2018: Cash receipt from sale of land Depreciation expense Cash payment of dividends Cash receipt from issuance of common stock $ 27,000 Net income 2,000 Cash purchase of equipment 5,800 Decrease in current liabilities 17,000 Increase in current assets other than cash $ 55,000 44,000 20,000 27,000 Prepare the operating activities section using the indirect method for Winding Road Cellular's statement of cash flows for the year ended April 30, 2018