Verna Company's records provided the following information for $2019$:

a$.$ decrease in accounts payable, $$4,600$

b$.$ loss on sale of land, $$1,900$

c$.$ increase in inventory, $$7,800$

d$.$ increase in income taxes payable, $$2,700$

e$.$ net income, $$68,400$

f$.$ patent amortization expense, $$1,600$

g$.$ ordinary loss, $$6,200$

h$.$ decrease in deferred taxes payable, $$2,500$

i$.$ amortization of discount on bonds payable, $$1,300$

j$.$ payment of cash dividends, $$24,000$

k$.$ depletion expense, $$5,000$

decrease in salaries payable, $$1,400$

$m.$ decrease in accounts receivable, $$3,500$

n$.$ gain on sale of equipment, $$6,100$

o$.$ proceeds from issuance of stock, $$57,000$

p$.$ ordinary gain, $$3,700$

q$.$ depreciation expense, $$10,000$

r$.$ amortization of discount on investment in bonds, $$1,500$

Required

Prepare the operating activities section of Verna's $2019$ statement of cash flows using the indirect method. Use a minus sign to indicate cash outflows or decreases in cash.