Brazil Company reported net income of $200,000 for 2017. Brazil also reported depreciation expense of $45,000 and a loss of $5,000 on the disposal of equipment. The comparative balance sheet shows an increase in accounts receivable of $15,000 for the year, a $17,000 increase in accounts payable, and a $4,000 decrease in prepaid expenses. Required Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method.