The current assets and liabilities sections of the comparative balance sheet of Sunland Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement:

SUNLAND INC. Comparative Balance Sheet Accounts
		2021		2020
Cash		$85,140		$90,300
Accounts receivable		55,040		35,260
Inventory		27,950		39,560
Prepaid expenses		6,450		4,988
Accounts payable		36,980		30,960
Accrued expenses payable		4,300		6,880
Dividends payable		20,640		14,620
Income taxes payable		5,848		10,148

SUNLAND INC. Income Statement Year Ended October 31, 2021
Sales					$537,500
Cost of goods sold					335,400
Gross profit					202,100
Operating expenses		$75,680
Depreciation expense		19,780
Loss on sale of equipment		6,880			102,340
Profit before income taxes					99,760
Income taxes					24,940
Profit					$74,820

Prepare the operating activities section of the cash flow statement using the indirect method.