The Income Statement Disclosed the Following Items for the Current

The income statement disclosed the following items for the current year:
​ $$\begin{array} { | l | r | } \hline \text { Depreciation expense } & \$ 36,000 \\\hline \text { Gain on disposal of equipment } & 21,000 \\\hline \text { Net income } & 317,500 \\\hline\end{array}$$ ​
Balances of the current assets and current liabilities accounts changed between December 31, last year, and December 31, this year, as follows:
​ $\begin{array}{|l|r|}\hline \text { Increase in accounts receivable } & \$ 5,600 \\\hline \text { Decrease in inventory } & 3,200 \\\hline \text { Decrease in prepaid insurance } & 1,200 \\\hline \text { Decrease in account payable } & 3,800 \\\hline \text { Increase in income taxes payable } & 1,200 \\\hline \text { Increase in dividends payable } & 850 \\\hline\end{array}$ ​
Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.