Gutierrez Company reported net income of $196,300 for 2017. Gutierrez also reported depreciation expense of $47,800 and a loss of $5,000 on disposal of the equipment. The comparative balance sheet shows a decrease in accounts receivable of $10,100 for the year, a $12,100 increase in accounts payable, and a $4,400 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method.