The following are several items involving the cash flow activities of the Leer Company for 2016

a. payments of interest 5000 b. Depreciation expense 22700 c. Receipt from sale of land 3100 d. payments of income taxes 6200 e. beginning cash balance 16500 f. decrease in receivables 7400 g. interest and dividends collected 6300 h. payments of dividends 5200 I. decrease in accounts payable 8600 j. payments to suppliers and employees 50300 k. receipt from issuance of common stock 11000 l. collections from customers 61700 m. payment for purchase of investments 17800 n. net income 73400

using the direct method for operating cash flows, prepare the Leer Companys 2016 statement of cash flows. Use a minus sign of any negative amounts.