Gutierrez Company reported net income of exist193, 800 for 2017. Gutierrez also reported depreciation expense of exist40, 700 and a loss of exist5, 800 on disposal of equipment. The comparative balance sheet shows an decrease in accounts receivable of exist15, 400 for the year, a exist17, 400 increase in accounts payable, and a exist4, 500 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method