Hyde Company's records for 2013 provide the following information:
a. amortization of premium on bonds payable, $600
b. purchase of equipment, $6,000
c. depreciation expense, $7,400
d. decrease in accounts receivable, $800
e. decrease in accounts payable, $2,800
f. issuance of long-term note for cash, $4,200
g. increase in inventories, $7,500
h. gain on sale of land, $8,000
i. increase in prepaid assets, $500
j. declaration and payment of cash dividends,
$1,800
k. increase in wages payable, $300
l. patent amortization expense, $1,000
m. net income, $10,800
Required:
Prepare the operating activities section of the 2013 statement of cash flows for Hyde Company.