Ayayai Company reported 2023 net income of \\( \\$ 157,000 \\), During 2023 , accounts receivable increased by \\( \\$ 13,300 \\) and accounts payable increased by \\( \\$ 10,600 \\). Depreciation expense was \\( \\$ 45,000 \\). Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign eg, \\( -15,000 \\) or in parenthesis egs \\( (15,000) \\) Adjustments to reconcile net income to \\[ \\$ \\]