please solve all of question #2

Q2-Gemstone Suppliers reports net income of $150,000. Included in net income is a gain on the sale of land of $12,500. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $20,000, an increase in inventory of $12,500, and a decrease in accounts payable of $40,000. 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.)