Concord Company reported net income of $274,400 for 2022 . Concord sold equipment that cost $112,000 and had a book value of $67,200 for $58,240. The comparative balance sheet shows a decrease in accounts receivable of $21,280 for the year, a $14,560 increase in accounts payable, a $4,480 increase in prepaid expenses, and a $19,040 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).)