Ayayai Company reported 2025 net income of $151,800. During 2025 , accounts receivable increased by $15,940 and accounts payable increased by $9,764. Depreciation expense was $43,200. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a-sign e.s. 15,000 or in parenthesis e.g. (15,000).)