Blue Spruce Corp. reported net income of $194,300 for 2022. Blue Spruce also reported depreciation expense of $46,800 and a loss of $5,900 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $19,800 for the year, a $21,800 increase in accounts payable, and a $3,400 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).)