An analysis of the 2010 financial statements of Portside Provisions reveals the following:

(a) Accounts payable to suppliers of merchandise decreased by $65,000 during 2010.

(b) Dividends of $135,000 were declared in November 2010, to be paid in January 2011.

(c) Dividends of $120,000, declared in November 2009, were paid in January 2010.

(d) Inventory levels increased by $91,000 during 2010.

(e) Depreciation expense for 2010 amounted to $53,000.

(f) Land, which had a cost of $350,000, was sold in 2010 for $400,000 cash, resulting in a gain of $50,000.

(g) Net income for 2010 was $745,000.

Using only the above information, follow the indirect method to compute Portside Provisions' net cash flows from operating activities for 2010.