Chez Paul Company reported net income of $195,000 for the current year. Chez Paul also reported depreciation expense of $35,000, and a loss of $5,000 on the sale of equipment. The comparative balance sheets show an increase in accounts receivable of $15,000 for the year, an $8,000 increase in accounts payable, and a decrease in prepared expenses $4,000. Instructions: Prepare the operating activities section of the statement of cash flows for the current year using the indirect method