Coronado Industries reported net income of $194,740 for 2022. Coronado Industries also reported depreciation expense of $32,180 and a loss of $5,180 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,320 for the year, a $18,120 increase in accounts payable, and a $3,720 increase in prepaid expenses. 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).)

Coronado Industries Partial Statement of Cash Flows Choose the accounting period December 31, 2022For the Year Ended December 31, 2022For the Quarter Ended December 31, 2022
Select an opening section name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income		$Enter a dollar amount
Adjustments to reconcile net income to
Select an opening name for subsection Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income	$Enter a dollar amount
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income	Enter a dollar amount
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income	Enter a dollar amount
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income	Enter a dollar amount
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDepreciation ExpenseGain on Disposal of Plant AssetsIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in Prepaid ExpensesLoss on Disposal of Plant AssetsNet Income	Enter a dollar amount
		Enter a total amount for this subsection
Select a closing section name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash		$Enter a total amount for this section