Using the information provided below, determine the amount of cash flow provided or used from operations under the indirect method:

Depreciation on equipment $ $10,000$

Increase in accounts payable $3,000$

Cash receipts for sales $50,000$

Purchase of equipment $40,000$

Increase in accounts receivable $12,000$

Payment of dividends $6,000$

Increase in prepaids $4,000$

Cash payments to suppliers $32,000$

Net income $60,000$

Patent amortization $9,000$

Issuance of common stock $15,000$

Decrease in inventory $8,000$