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		$59,400		$63,000
Accounts receivable		38,400		24,600
Inventory		19,500		27,600
Prepaid expenses		4,500		3,480
Accounts payable		25,800		21,600
Accrued expenses payable		3,000		4,800
Dividends payable		14,400		10,200
Income taxes payable		4,080		7,080

SUNLAND INC. Income Statement Year Ended October 31, 2021
Sales					$375,000
Cost of goods sold					234,000
Gross profit					141,000
Operating expenses		$52,800
Depreciation expense		13,800
Loss on sale of equipment		4,800			71,400
Profit before income taxes					69,600
Income taxes					17,400
Profit					$52,200

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