219 Computing operating activities cash flow-indirect method The records of Vintage Color Engraving reveal the following: Net income Sales revenue Loss on sale of land Acquisition of land $ 36,000 53,000 4,000 35,000 Depreciation expense Decrease in current liabilities Increase in current assets other than cash $ 5,000 19,000 10,000 Compute cash flows from operating activities by the indirect method for year ended December 31, 2018