Crane Company reported net income of $$190,400$ for $2022.$ Crane also reported depreciation expense of $$41,900$ and a loss of $$4,600$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$14,400$ for the year, a $$16,400$ increase in accounts payable, and a $$4,100$ 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 eg$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

CRANE COMPANY

Partial Statement of Cash Flows

$

Adjustments to reconcile net income to

$$

$$