On December 1, 20X3, Harry Gryffindor of Harry's Pottery, Inc. sold a kiin to Rowena Ravencroft for $62,000 cash The original cost of the kiln was $142,000, and had accumulated depreciation of $91,000 at the end of 20x2 Harry uses the direct method to calculate cash flows from operations What amount should be reported in the operating activities section of Harry's statement of cash flows