Gutierrez Company reported net income of $193,200 for 2020 . Gutierrez aiso reported depreciation expense of $41.700 and a loss of $5,100 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts recelvable of $16,400 for the year. a $18,400 increase in accounts payable, and a $3,400 decrease in prepaid expenses. Prepare the operating activities section of the statement af cash flows for 2020 . Use the indirect method. (5how amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis eg. (15,000)]