Concord Company reported net income of $210,700 for 2022 . Concord sold equipment that cost $86,000 and had a book value of $51,600 for $44,720. The comparative balance sheet shows a decrease in accounts receivable of $16,340 for the year, a $11,180 increase in accounts payable, a $3,440 increase in prepaid expenses, and a $14,620 increase in accumulated depreciation. Prepare the operating activities section of the statement of cash flows for 2022 . Use the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) CONCORD COMPANY Statement of Cash Flows (Partial) Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash used by Financing Activities Net Cash used by Investing Activities Net Cash used by Operating Activities Net Decrease in Cash Net Increase in Cash $ $