durrand corporation's accumulated depreciation increased by $13,687, while patents decreased by $2,793 between consecutive balance sheet dates. there were no purchases or sales of depreciable or intangible assets during the year. in addition, the income statement showed a gain of $4,137 from sale of land. the company earned a net income of $45,166. assuming there were no changes in noncash current assets and liabilities, determine the net cash flows from operating activities under the indirect method. $fill in the blank 1