Benton Corporation's Current Asset and Liability Balances for the Past

Benton Corporation's current asset and liability balances for the past two years are as follows.Net income for the year was $150,000,depreciation expense was $22,000,and gain on sale of land was $28,000.
$$\begin{array} { l r r } & \underline{ \text { Prior year } } & \underline{ \text { Current year }} \\\text { Accounts receivable } & \$ 80,000 & \$ 92,000 \\\text { Inventory } & \$ 120,000 & \$ 110,000 \\\text { Accounts payable } & \$ 35,000 & \$ 30,000 \\\text { Accrued liabilities } & \$ 12,000 & \$ 8,000\\\end{array}$$
Required:

Using the indirect method, prepare the cash flows provided by operating activities section of the statement of cash flows.