Complete the Following Statement of Cash Flows Schedule to Determine

Complete the following Statement of Cash Flows schedule to determine cash inflow (outflow) from operations:
Statement of Cash Flows
Operating Activities:
Net income......................$100,000
Adjustments to convert net income to cash from
operating activities:
(a) Inventory increase, $3,000
(b) Accounts payable decrease, $7,000
(c) Depreciation expense, $12,000
(d) Gain on sale of land, $4,000
(e) Accounts receivable decrease, $5,000
(f) Amortization of discount on bonds payable, $1,000
(g) Loss on sale of investments in SAS, $2,000
(h) Correction of prior years' errors, loss, $11,000
Cash inflow (outflow) from operating activities...