Software Distributors reports net income of $$65,000.$ Included in that number is depreciation expense of $$15,000$ and a loss on the sale of land of $$6,000.$ A comparison of this year's and last year's balance sheets reveals a decrease in accounts receivable of $$28,000,$ a decrease in inventory of $$37,000,$ and an increase in accounts payable of $$45,000.$

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.$)$

$\backslash$table$[[$SOFTWARE DISTRIBUTORS,$],[$Statement of Cash Flows $($partial$),,],[$Cash flows from operating activities:,,$],[$Adjustments to reconcile net income to net cash flows from operating activities:,,$],[,,],[,,],[,,],[,,],[,,]]$