The net income for Shepherd Corporation was $96,220 for the year ended December 31, 2016. Related information follows:

Depreciation of equipment	10,398
Loss on the sale of land	3,658
Cash dividends paid	12,013
Increase in accounts receivable	15,794
Decrease in salaries payable	11,698
Increase in long-term notes payable	13,857
Sale of preferred stock for cash	5,365

Cash flows from operating activities during 2016 should be reported as:

Selected Answer:	[None Given]
Correct Answer:	82,784