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Technology Distributors reports net income of $61,000. Included in that number is depreciation expense of $13,000 and a loss on the sale of land of $5,600. A comparison of this year's and last year's balance sheets reveals a decrease in accounts recelvable of $31,000, a decrease in inventory of $18,000, and an increase in accounts payable of $51,000. 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.)