Concord Corporation 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