The Western Supplies Corporation gathered the following data from its accounting records for the year ended March 31, 2021:

Decrease in inventory $ 17,000

Increase in accounts receivable 47,600

Cash sales 102,900

Net income 195,000

Loss on sale of capital assets 7,300

Declaration of stock dividend 50,500

Decrease in prepaid expenses 8,500

Depreciation expense 49,000

Decrease in accounts payable 15,600

Prepare the operating activities section of the cash flow statement for the Western Supplies Corporation using the indirect method.