Kennedy,Inc Prepare the Cash Flows from Operating Activities Section of the

Kennedy,Inc.reported the following data:
$\begin{array}{|l|r|}\hline \text { Net income } & \$ 118,000 \\\hline \text { Depreciation expense } & 15,000 \\\hline \text { Loss on disposal of equipment } & 10,000 \\\hline \text { Gain on sale of building } & 20,000 \\\hline \text { Increase in accounts receivable } & 7,000 \\\hline \text { Decrease in accounts payable } & 2,000 \\\hline\end{array}$
Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.