es 6-11 Duggan Sports Bar reported net income of $195,000 for 2008. Duggan also reported depreciation expense of $25,000, and a loss of $5,000 on the sale of equipment. The compara- tive balance sheets show an increase in accounts receivable of $15,000 for the year, an $8,000 increase in accounts payable, and a decrease in prepaid expenses of $7,000. Instructions Prepare the operating activities section of the statement of cash flows for 2008 using the indi- rect method