Cosi Company reported net income of $210,860 for 2014. Cosi also reported depreciation expense of $37,270 and a loss of $6,930 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $14,550 for the year, a $18,890 increase in accounts payable, and a $5,300 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method.