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 sheet shows 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 e.g. -15,000 or in parenthesis e.g. (15,000).) CRANE COMPANY Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to $ $ Decrease in Prepaid Expenses Increase in Accounts Payable Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Increase in Prepaid Expenses Increase in Accounts Receivable Loss on Disposal of Plant Assets Net Income