Grouper Company reported 2025 net income of $152,800. During 2025 , accounts receivable increased by $14,580 and accounts payable increased by $9,723. Depreciation expense was $46,700. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e. 8.(15,000).) Adjustments to reconcile net income to