Cosi Company reported net income of $196,260 for 2014. Cosi also reported depreciation expense of $37,000 and a loss of $5,210 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $15,720 for the year, a $18,110 increase in accounts payable, and a $4,810 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2014. 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).)

of plant Cosi Company reported net income of $196,260 for 2014. Cosi also reported depreciation expense of $37,000 and a loss of $5,210 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $15,720 for the year, a $18,110 increase in accounts payable, and a $4,810 increase in prepaid expenses expenses. $5,210 on Prepare the operating activities section of the statement of cash flows for 2014. 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).) COSI COMPANY Partial Statement of Cash Flows For the Year Ended December 31,2014 Cash Flows from Operating Activities 196,260 Net Income Adjustments to reconcile net income to ncome to Net Decrease in Cash Loss on Disposal of Plant Assets Decrease in Accounts Payable Increase in Accounts Payable Increase in Prepaid Expenses 37,000 5,210 3,1101 18,110 -15,720 4,810 10910 Net Cash Provided by Operating Activities 236050