Verna Company's records provided the following information for 2019: decrease in accounts payable, $4,600 loss on sale of land, $1,400 increase in inventory, $7,300 increase in income taxes payable, $3,000 net income, $67,500 patent amortization expense, $1,600 ordinary loss, $6,900 decrease in deferred taxes payable, $2,100 amortization of discount on bonds payable, $1,300 payment of cash dividends, $26,000 depletion expense, $5,400 decrease in salaries payable, $1,000 decrease in accounts receivable, $3,100 gain on sale of equipment, $6,000 proceeds from issuance of stock, $59,000 ordinary gain, $4,000 depreciation expense, $20,000 amortization of discount on investment in bonds, $1,200 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.