Hehman company reports net income of $53,000 for the year ended December 31, 2011. It also reperts $95,400 depreciation expense and a $4,000 gain on the sale of machinery. Its comparative balance sheets reveal a $42,400 increase in accounts receivable, $21,730 increase in accounts payable, $11,660 decrease in prepaid expenses, and $16,430 decrease in wages payable. Prepare only the operating section of the statement of cash flows for 2011 using the indirect method.