5. Using the following information, prepare the operating activities section of a statement of cash flows using the indirect method. Payment for purchase of land $ 60,000 Payment of dividends $ 4,000 Depreciation Expense $ 12,000 Increase in account receivable $ 19,000 Increase in account payable $ 15,000 Decrease in salary payable $ 14,000 Net Income $ 30,000 Decrease in inventory $ 7,500 Issuance of bonds payable at par $ 50,000