Time remaining: 1:52:18 15. Software Distributors reports net income of $48,000. Included in net income is a gain on the sale of land of $4,300. A comparison of this year's and last year's balance sheets reveals an increase in accounts receivable of $18,000, an increase in inventory of $11,500, and a decrease in accounts payable of $38,000 Required: Prepare the oparating activities section of the statemant of cash flows using the indiract mathod. (List cash outflows and any decrease in cash as negative amounts.) SOFTWARE DISTRIBUTORS Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash flows from operat Net cash flows from operating activitles