The information is taken from the records of Paul Company for 2020: Payment of dividends Increase in accounts payable Increase in accounts receivable Decrease in inventories Decrease in salaries payable Net income $ 4,000 $15,000 $17,000 $ 6,000 $18,000 $20,000 Payment for purchase of land and buildings $66,000 Issuance of ten-year bonds payable at par $50,000 Depreciation expense $10,000 Required: Prepare the cash flows from operating activities section of Paul Company's 2020 statement of cash flows using the indirect method.