Bramble Corp. reported net income of $194,800 for 2022. Bramble also reported depreciation expense of $43,200 and a loss of $5,500 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $16,900 for the year, a $18,900 increase in accounts payable, and a $3,100 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).)