The Dickinson Company Reported Net Income of $155,000 for the Current

The Dickinson Company reported net income of $155,000 for the current year.Depreciation recorded on buildings and equipment amounted to $65,000 for the year.In addition,a building with an original cost of $250,000 and accumulated depreciation of $190,000 on the date of the sale,was sold for $75,000.Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:
$\begin{array}{l}\begin{array}{lll}\\\text { Cash}\\\text { Accounts receivable}\\\text { Inventories}\\\text { Accounts payable }\\\end{array}\begin{array}{c}\underline { \text { End of Year}}\\\$ 20,000 \\19,000 \\50,000 \\12,000\end{array}\begin{array}{c}\underline { \text { Beginning of Year}}\\\$ 15,000 \\32,000 \\65,000 \\18,000\end{array}\end{array}$
Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method.