Gutierrez Company reported net income of $192,850 for 2015. Gutierrez also reported depreciation expense of S42,900 and a loss of $5,010 on the disposal of equipment. The comparative balance sheet shows a decrease in accounts receivable of $15,560 for the year, a $19,210 increase in accounts payable, and a $4,380 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2015. 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).)