Kennedy, Inc. reported the following data:

Line Item Description Amount

Net income $$197,102$

Depreciation expense $14,115$

Loss on disposal of equipment $(9,742)$

Gain on sale of building $19,256$

Increase in accounts receivable $7,458$

Decrease in accounts payable $(3,047)$

Prepare the operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments.