Hardware Suppliers reports net income of $155,000. Included in net income is a gain on the sale of land of $15,000. A comparison of this yearʼs and last yearʼs balance sheets reveals an increase in accounts receivable of $25,000, an increase in inventory of $15,000, and a decrease in accounts payable of $45,000.Prepare the operating activities section of the statement of cash flows using the indirect method. Do you see a pattern in Hardware Suppliers’ adjustments to net income to arrive at operating cash flows? What might this imply?