Sandhill Ltd. reported the following for the fiscal year 2021:

2021
Sales				$569,000
Cost of goods sold				324,000
Gross profit				245,000
Operating expenses		$ 95,000
Depreciation expense		20,000
Gain on sale of land		(30,000	)	85,000
Profit before income tax				160,000
Income tax expense				40,000
Profit				$120,000

Additional information:
1.		Accounts receivable decreased by $14,900 during the year.
2.		Inventory increased by $6,400 during the year.
3.		Prepaid expenses decreased by $4,400 during the year.
4.		Accounts payable to suppliers increased by $9,900 during the year.
5.		Accrued expenses payable increased by $3,900 during the year.
6.		Income tax payable decreased by $5,700 during the year.

Prepare the operating activities section of the cash flow statement using the indirect method.