Software Distributors reports net income of $52,000. Included in that number is depreciation expense of $8, 500 and a loss on the sale of the land of $4, 700. A comparison of this year's and last year's balance sheets reveals a decrease in accounts receivable of $22,000, a decrease in inventory of $13, 500, and an increase in accounts payable of $42,000 Required. Prepare the operating activities section of the statement of cash flows using the indirect method