XYZ Corporation prepares its statement of cash flows using the indirect method to report operating activities. Net income for the $2024$ fiscal year was $$154,000.$ Depreciation and amortization expense of $$26,000$ was included with operating expenses in the income statement. The following information describes the changes in current assets and liabilities other than cash:

$\backslash$table$[[$Increase in accounts receivable,$$42,000$