Software Distributors reports net income of $57,000. Included in that number is depreciation expense of $11,000 and a toss on the sale of land of $5, 200. A comparison of this year's and last year's balance sheets reveals a decrease in accounts receivable of $27,000, a decrease in inventory of $16,000, and an increase in accounts payable of $47,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method