Technology Distributors reports net income of $52,000. Included in that number is depreciation expense of $8,500 and a loss on the sale of land of $4.700. A comparison of this year's and last year's balance sheets reveals a decrease in accounts recelvable 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 stotement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)