Accounting information from the records of the Jane’s Campony at the end of 2014 is shown below:

Net income

$100,000

Proceeds from sale of long-term investment in marketable securities

20,000

Proceeds from sale of building

80,000

Gain on sale of building

35,000

Increase in accounts receivable

5,000

Increase in accounts payable

7,000

Cash dividends declared

5,000

Depreciation expense

18,000

Patent amortization expense

1,000

Amortization of premium on bonds payable

1,500

Purchase of equipment

30,000

Issue of common stock

25,000

Increase in accrued liabilities

4,000

Decrease in prepaid expenses

2,000

?

Required:

Prepare Jane’s company ‘s 2014 Net Cash Flow from Operating Activities section of a statement of cash flows, using the indirect method.