Bracewell Company reported net income of $200,000 for 2014. Bracewell also reported depreciation expense of $41, 770 and a gain of $5, 140 on disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $14, 320 for the year, a $18, 250 increase in accounts payable, and a $4, 150 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2014. 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).)