Cosi Company reported net income of $199,160 for 2014. Cosi also reported depreciation expense of $37,560 and a loss of $6,830 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $14,560 for the year, a $17,170 increase in accounts payable, and a $5,560 increase in prepaid expenses.

Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method