The following information is available for Crawford Corporation for the year ended December 31, 2011. Beginning cash balance $ 35,000 Accounts payable decrease 3,200 Depreciation expense 172,000 Accounts receivable increase 8,200 Inventory increase 13,000 Net income 269,100 Cash received for sale of land at book value 35,000 Sales 747,000 Cash dividends paid 12,000 Income tax payable increase 4,700 Cash used to purchase building 114,000 Cash used to purchase treasury stock 32,000 Cash received from issuing bonds 150,000 Instructions Prepare a statement of cash flows using the indirect method I pretty much have it completed apart from the Sales of $747K . Would the sales be included in the "cash flows from operating activity" following the net income