Exercise 12-4 Cosi Company reported net income of $210,480 for 2014. Cosi also reported depreciation expense of $39,060 and a loss of $5,990 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $14,660 for the year, a $18,690 increase in accounts payable, and a $4,180 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method. (Show amounts that decrease cash flow with either a -sign e.g. 5,000 or in parenthesis e.g. (15,000).)