Determining Cash Flows from (Used for) Operating Activities

Yeoman Inc. reported the following data:

Net income	$211,900
Depreciation expense	50,900
Loss on disposal of equipment	24,400
Increase in accounts receivable	15,800
Increase in accounts payable	11,300

Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.