Prepare Statement of Cash Flows - Operating Section, in good form using the indirect method.

ABC Corporation's comparative financial statements included the following amounts for the current year: Depreciation expense Loss on sale of fixed assets Decrease in fixed assets Increase in accounts receivable Decrease in accounts payable Decrease in inventory Increase in taxes payable Net income $102,000 38,000 155,000 37,000 4,000 65,000 19,000 720,000 In good form, prepare the operating activities section of the statement of cash flows using the indirect method