City Perk, Inc. uses the Indirect method to prepare its statement of cash flows. Presented below are selected items from its financial statements. Accounts receivable 12/31/Yr. 3 12/31/Yr. 2 $32,000 $38,000 Prepaid insurance $5,000 $3,000 Wages payable $14,000 $13,500 Interest payable $54,000 $4,800 Sales revenue $230,000 Cost of goods sold $165,000 Wages expense 98,000 Insurance expense $8,200 Interest expense $11,200 Calculate the amount related to receivables that will be added to or subtracted from Net Income in preparing the Cash from Operating Activities using the indirect method. If subtracted from Net Income, enter as a negative amount