Can someone help me with journalizing a Statement of Cash Flows-Operating Activities?

If you could maybe rebreak down some of the steps that would help? I have tried following similar examples but with out any luck and I really am trying to do decent on this homework,

thanks.

Kennedy, Inc. reported the following data:

Net income	$153,754
Depreciation expense	12,016
Loss on disposal of equipment	8,751
Gain on sale of building	21,362
Increase in accounts receivable	8,330
Decrease in accounts payable	3,325

	Required:
	Prepare the Cash flows from operating activities section of the statement of cash flows using the indirect method. Refer to the list of Amount Descriptions for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.