The following is accounting information taken from the Verna Company’s records for 2007:

1. Decrease in accounts payable, $4,600

2. Loss on sale of land, $1,900

3. Increase in inventory, $7,800

4. Increase in income taxes payable, $2,700

5. Net income, $68,400

6. Patent amortization expense, $1,600

7. Extraordinary loss (net), $6,200

8. Decrease in deferred taxes payable, $2,500

9. Amortization of discount on bonds payable, $1,300

10. Payment of cash dividends, $24,000

11. Depletion expense, $5,000

12. Decrease in salaries payable, $1,400

13. Decrease in accounts receivable, $3,500

14. Gain on sale of equipment, $6,100

15. Proceeds from issuance of stock, $57,000

16. Extraordinary gain (net), $3,700

17. Depreciation expense, $10,000

18. Amortization of discount on investment in bonds, $1,500

Required

Prepare the net cash flow from operating activities section of the 2007 statement of cash flows for the Verna Company.