XYZ corporation repairs 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 acids and liabilities other than cash increase in a account receivable $42,000$ purchase of equipment $80,000$ increase in inventory $12,000$ paid cash dividends to shareholders $25,000$ bonds payable $75,000$ decrease in prepaid expenses $10,000$ increase in salaries payable $14,000$ issued common stock $70,000$ decrease in income tax payable $8000$ prepare the operating activity section of the $2024$ statement of cash flows