Concord Company reported net income of $196,600 for 2022 . Concord also reported depreciation expense of $43,700 and a loss of $4,900 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $11,600 for the year, a $13,600 increase in accounts payable, and a $3,000 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022 . Use the indirect method. (Show amounts thot decrease cash flow with either a - sign eg. 15,000 or in parenthesis eg. (15,000)J Adjustments to reconcile net income to $