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 e.g. +15,000 or in parenthesis e.g(15,000)