12.6. Pina Colada Corp. reported net income of $190,400 for 2022. Pina Colada also reported depreciation expense of $41,900 and a loss of $4,600 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $14,400 for the year, a $16,400 increase in accounts payable, and a $4,100 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)