The accounting records of South West Corporation reveal the following:

Requirement $1.$ Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. $($Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.$)$

Cash flows from operating activities:

Adjustments to reconcile net income to

net cash provided by $($used for$)$ operating activities:

Net cash provided by $($used for$)$ operating activities

Data table

$\backslash$table$[[$Net income,$43,000,$Depreciation expense,$$,13,000],[$Collection of dividend revenue,$7,900,$Decrease in current liabilities,$18,000,],[$Payment of interest,$10,000,$Increase in current assets,,$],[$Sales revenue,$150,000,$other than cash,$28,000,],[$Loss on sale of land,$27,000,$Payment of dividends,$7,700,],[$Acquisition of land with cash,$42,000,$Payment of income tax,$17,000,]]$