Using the following data, prepare the operating activities section of the statement of cash flows for Hazel Corporation for the year ended December 31, 2XXX using the indirect method.

Increase in salary payable-$1,500, Decrease in accounts payable-2,000, Increase in accounts receivable, 3,500, Net Income, 95,600, Decrease in Inventroy 5,800, Increase in prepaid expenses 1,200, depreciation expense-equipment-5,500, depreciation expense-buildings-7,500, Gain on sale of equipment-1,300, loss on sale of patent-2,500.