Software Distributors reports net income of $56.000. Included in that number is depreciation expense of $10.500 and a loss on the sale of land of $5.100. A comparison of this year's and last year's balance sheets reveals a decrease in accounts receivable of $26.000. a decrease in inventory of $15,500, and an increase in accounts payable of $46.000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method